摘要
经济发展的竞争实际上是人才的竞争,所以对人力资本这种生产要素的重新确认计量、发展和应用是知识经济时代提出的新要求。针对当前企业人力资源的应用现状和障碍,应加强理论研究和宣传、提供法律支持和制度保证、鼓励企业加大人力资源投资和管理,以积极促进企业人力资源会计的良性发展。
The competition of economy development is also the human resource＇s competition. So it is the new demand that feconfirm the human capital and develop the human resource accounting brought by the information era. Aimed at resolving the problems of practice situation and obstacles of enterprise＇s human resource, we should strengthen the theory research, supply the law support and mechanism guarntee, and encourage enterprises increase the invest and manage of human resource, which can promote the well development of enterprise＇s human resource accounting.
出处
《经济与管理》
2007年第12期63-65,共3页
Economy and Management
关键词
人力资源会计
应用现状
障碍
对策
human resource accounting
practice situation
obstacle
countermeasure
