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随着当今社会市场化、国际化的进程,人力资源质量的因素在经济活动中的作用变得越来越明显。当代经济的竞争,从表面上看是对物质资源、产品质量和市场占有率的竞争,而在这种竞争的背后,却是高质量人才和知识技术的竞争。对一个企业来说,评价其是否具有可持续发展能力,主要看其是否拥有较高质量的人才资源。因此,一个企业(组织)对其人力资源的质量进行会计核算与管理已迫在眉睫。目前,对人力资源的管理和人力资源会计核算的必要性、可能性、适用性,国内外相关的学者基本上达成了共识,但对人力资源及人力资源会计的涵义,人力资源的确
With the marketization and internationalization of today’s society, the role of human resource quality in economic activities has become more and more obvious. The competition of the contemporary economy, on the surface, is the competition for material resources, product quality and market share, and behind this competition is the competition between high-quality personnel and knowledge and technology. For an enterprise, to evaluate whether it has the capacity of sustainable development, mainly depends on whether it has a higher quality of human resources. Therefore, an enterprise (organization) on its quality of human resources accounting and management is imminent. At present, the management of human resources and the necessity, feasibility and applicability of human resources accounting have basically reached a consensus among scholars both at home and abroad, but the meaning of human resources and human resources accounting, indeed human resources