浅谈知识经济时代的人力资源会计

Simple Discussion about the Human Resource Accounting in the Knowledge Economy Era

二十一世纪“知识经济”的发展将成为主流,人力资源价值呈不断上升趋势,企业间竞争明显加剧,突出地表现在市场、技术和人才的竞争上,人力资源作为核心资源和提升企业竞争优势的首要资源,其受国际化的影响当然也是不可避免和极其深刻的。因此,科学的确认、计量、报告人力资本,对于有效利用人力资源,合理开发人力资源以适应经济的发展具有极为重要的意义。

In 21cn the development of knowledge economy will become the main trend. The value of human resource is going up day by day. The competition between corporations has been aggravated obviously. It is evidently embodied in the competition of market, technology and talent. Because human resource is regarded as the chief resource and the first important resource of promoting company s superiority of competition, the influence by the internationalization is unavoidable and extremely deep. Therefore, as far as taking effective advantage of human resource and rationally developing it are concerned, it s very important to acknowledge, measure and report the human capital.