摘要
采用文献资料调研和专家咨询法,根据微观经济学理论,运用人力资源会计中关于人力资源价值计量的货币性和非货币性方法,从成本与新增价值角度出发,对职业体育俱乐部的运动员人力资源价值计量模式进行研究。研究结果构建了运动员人力资源当期群体、当期个体、绩效、分配、未来群体、未来个体等6种价值计量模式,为职业体育俱乐部的人力资源管理提供依据。
Through using the method of literature and expert interview, this paper made research on human resource value computation of players in professional sports clubs according to theory of microeconomics and human resource accountant. The result showed that six computation pattern were composed including present colony pattern ,present individual pattern ,performance pattern,distribution pattern ,future colony pattern and future individual pattern. It can provide the basis for human resource management of professional sports clubs.
出处
《中国体育科技》
北大核心
2005年第4期67-68,共2页
China Sport Science and Technology
关键词
职业体育
俱乐部
运动员
人力资源
价值
计量
professional sports
clubs
player
human resource
value
computation
