摘要
三峡库区人力资源总量大,但素质偏低,人才优势远没发挥出来,对人力资源研究不够。在人力资源已成为核心经济要素,人力资源会计成为主流会计的知识经济时代,为使三峡库区人口优势转化为人才优势,提高资源使用效率,对人力资源价值进行管理,有必要加快对三峡库区人力资源会计的理论研究,促进其实践推广,这对于三峡库区经济社会的可持续发展具有重要的理论价值和现实意义。
The Three Georges Reservoir Area is rich in human resources. However, the quality is low. Therefore, the advantage is far from being used and no sufficient research has been made. In the knowledge economy times when human resources have become the core economic element and its accounting has become the mainstream. It is necessary to speed up the theoretical research on human resources accounting and to promote its practice in order to resources as well as make a systematic management of the value of human resources. This is of great theoretical and practical significance to the sustainable economic and social development in the Three Georges Reservoir Areas.
出处
《贵州大学学报（社会科学版）》
2007年第6期46-50,共5页
Journal of Guizhou University(Social Sciences)
基金
重庆市教委2007年资助项目"三峡库区人力资源会计现状及对策研究"阶段性成果(项目编号:07sk107)
关键词
三峡库区
人力资源会计
必要性
可行性
研究
the Three Georges Reservoir
human resource accounting
necessity
feasibility
