Study on fuzzy calculation of manpower resource value

Manpower resource is a crucial factor for current society economy development characterized by high\|new technology, and account calculation of the value of manpower resource is hot subject in accountancy. This paper introduces the method of fuzzy calculation of the value of manpower resource, and divides the incertitude factors into 4 kinds: technique level, working performance, working attitude and spirit of team\|work, and puts forward fuzzy calculation model of manpower resource which is factors divided→weight coefficient defined→value evaluated→value calculated→command value defined.