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随着知识经济时代的到来,人力资源已经成为推动经济增长、实现组织战略目标的关键因素,企业相关利益人迫切需要了解人力资源价值信息。人力资源价值的计量问题是当今知识经济背景下管理学界、会计学界以及实务界共同关注的热点和难点,对该问题的深入探讨将不仅有利于组织合理确定其人力资源的价值以制定相关的管理政策及激励措施,而且也有利于利益相关者们充分知晓组织的人力资源信息,提高决策质量。本文简单介绍和比较现在常见的人力资源会计计量两大分支:人力资源成本会计和人力资源价值会计,并提出自己的建议。
With the advent of the era of knowledge economy, human resources have become the key factor for promoting economic growth and realizing the strategic goals of the organization. Relevant stakeholders in enterprises urgently need to understand the value of human resources. The measurement of human resource value is a hot and difficult point of common concern in management, accounting and practice in today’s knowledge-based economy. An in-depth discussion of this issue will not only help the organization reasonably determine the value of its human resources to formulate relevant management Policies and incentives, but also help stakeholders to fully understand the organization’s human resources information and improve decision-making quality. This article briefly introduces and compares two common branches of human resource accounting measurement, human resources cost accounting and human resource value accounting, and puts forward my own suggestions.