高校人力资源会计建设模式研究——基于价值管理视角
发布时间：2018-08-19 14:54
【摘要】：正一、高校人力资源会计框架(一)高校人力资源的界定在知识经济时代,人力资源、物质资源与信息资源是推动社会经济发展的重要资源,尤其是人力资源,越来越受到各个企业的重视。人力资源是指一定范围内能够推动社会和经济发展的包括智力和体力的劳动能力的总和。这种劳动能力不仅可以转移旧价值,也可以创造新价值。它是以人为载体,为特殊主体带来未来经济效益的一项重要资产。它具有质和量的规定性,并且分为个体人力资源与群体人力资源。个体人力资源
[Abstract]:First, the accounting framework of human resources in Colleges and universities (1) The definition of human resources in Colleges and universities in the era of knowledge-based economy, human resources, material resources and information resources are important resources to promote social and economic development, especially human resources, more and more attention by various enterprises. This kind of labor ability can not only transfer the old value, but also create new value. It is an important asset to bring the future economic benefits for the special subject with human as the carrier. It has the stipulation of quality and quantity, and is divided into individual human resources and group human resources. Resources
【作者单位】： 玉林师范学院;
【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)阶段性研究成果
【分类号】：G647.5
，
本文编号：2191994
[Abstract]:First, the accounting framework of human resources in Colleges and universities (1) The definition of human resources in Colleges and universities in the era of knowledge-based economy, human resources, material resources and information resources are important resources to promote social and economic development, especially human resources, more and more attention by various enterprises. This kind of labor ability can not only transfer the old value, but also create new value. It is an important asset to bring the future economic benefits for the special subject with human as the carrier. It has the stipulation of quality and quantity, and is divided into individual human resources and group human resources. Resources
【作者单位】： 玉林师范学院;
【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)阶段性研究成果
【分类号】：G647.5
，
本文编号：2191994
本文链接：https://www.wllwen.com/jingjilunwen/kuaiji/2191994.html
