摘要
当今人力资源作为知识经济发展的重要因素,其价值的发现、创造与分配是价值管理中不可或缺的部分。我国高校人力资源的资产属性决定了高校人力资源价值会计计量的基础是以价值管理为核心,对高校人力资源价值进行控制和分配,实现其特殊的会计目标及经济价值最大化,而经济价值的影响因素则是传统与现代观念人力资本的二维价值结合。
Human resource is the determinant in the era of economy and knowledge, and to discover, create and distribute its value is an indispensable part in value management. The assets attribute of human resource in universities decides the basis of measurement of human resource in universities. That is, we should take value management as the core, harness and allocate the value of human resource in universities, and realize its specific accounting objective and maximize the economic value. The influential factor on economic value is actually the two-dimensional combination of the traditional and modern concept of human resource.
出处
《玉林师范学院学报》
2012年第3期58-61,共4页
Journal of Yulin Normal University
基金
广西壮族自治区教育厅2011年度科研项目课题(课题批准号:201106LX506)论文
关键词
价值管理
人力资源价值
人力资源价值会计
value Management
value of human resource
human resource accounting
