摘要
知识经济时代的到来使企业不得不充分利用自己的一切资源以谋求生存和发展。人力资产作为企业重要的经济资源已引起了企业越来越高的重视,如何对它进行计量显得尤为重要。本文分析了人力资产计量的各种方法,包括货币计量法和非货币计量法两大类,它们各有其自身的优缺点,企业在对其进行计量时应结合企业自身的特点和要求选用恰当的方法。
In the present era of knowledge economy,every enterprise has to make full use of all its resources in order to survive and develop.Human assets,one of the most important economic resources,has been increasingly attracting attention from enterprises and so how to measure it is becoming more and more important.In this essay,the measuring methods of humani assets are presented, which include monetary measuring method and non-monetary measuring method.Both these two methods have their advantages and disadvantages.Every enterprise should take into consideration these advantages and disadvantages as well as their own characteristics and needs so as to choose the appropriate one.
出处
《安徽农业大学学报(社会科学版)》
2004年第5期53-55,共3页
Journal of Anhui Agricultural University:SOC.SCI.