人力资源会计鼻祖——晋商

人力资源会计是20世纪60年代产生于美国的一个会计学分支。其实,早在我国明清朝代,被人力资源会计学者所倡导的现代人力资源会计思想已被当时享誉中外的晋商所实践。

浅谈人力资源会计

人力资源会计是会计学的一个新兴的重要分支学科。它是市场经济的产物。本文首先论述了人力资源会计的理论基础，对人力资源成本会计能否纳入传统财务会计做了肯定的答复，然后对人力资源会计的确认与计量问题作了一些探讨，并对人力资源成本会计和人力资源价值会计进行了分析。探讨了人力资源会计的核算对象。论述了人力资源会计在我国企业管理中的运用，在关于员工流动、关于工资、关于人力资源部门的性质和地位方面提出了自己的见解。最后论述了人力资源会计目前在我国的前景。

关于人力资源技术展览会的几点思考

第二届中国国际人力资源服务产品与技术大会将于2017年6月在上海召开,本次大会的主题是“绿色、创新、协调、开放、共享”,这是中国四达与美国展会主办方LRP集团的第二次合作,这将进一步加快两国人力资源企业的交流和沟通。对此,本文详细介绍了此次大会的主要规格,以供参考和借鉴。

Venn Relations of Human Resource： Impact of Human Resource Management on Economy

Research topic of study is Venn relations. Venn symbolizes relationship among human resource methods. They are personnel management, human resource management, and strategic human resource management. Venn symbolizes relationship among three human resource methods. According to the relations, firms apply three of them in human resource management departments. Personnel management is associated with job performance, human resource management is associated with employee performance, and strategic human resource management is associated with firm performance. Thus, those three purposes are crucial to firm＇s objectives. This study also explores human resource accounting, cognitive placement, and talent management. Research question is that firms may apply three human resource methods in human resource management departments. Methodology of study is literature scanning and major result is the application of cognitive placement methodology and Venn diagrams. Data and analysis are obtained through secondary data collection.

Study on human resources cost accounting based on standards and general rules

The issue of the new standards for employees＇ salary and general financial rules that include employees＇ salary and relevant expenditures, have a great impact on human resources cost accounting. This paper performs a specialized study on human resources cost and employees＇ salary, accounts setting and accounting treatment for human resources cost accounting, human resources cost report, etc. on the basis of relevant provisions in the new Chinese accounting standards, the general financial rules, international accounting standards, and relevant academic research findings.

Human Resource Accounting： Costs and Benefits Analysis

Human resource accounting is related with intellectual capital in literature. This study adds another dimension for human resource accounting field. It is costs, human resource management related costs. Research topic is intellectual capital and human resource costs in human resource accounting. Research question is that human resource accounting is technic of management accounting. Research methodology is the case study approaches. Main result of study is that human resource costs are recorded in financial accounting and this information might be used by human resource leaders and other executives. Further, human resource of company may be recorded as intellectual capital in balanced sheet. Quantity of record might become total compensation of firms. In conclusion, HR accounting is management accounting technic with its support for information role and decision-making role.

Research on Human Resource Accounting Based on Value Chain

The requirements of management practice make the research of human resource accounting popular. But the difficulty of calculation hinders the implementation of human resource accounting. The paper selects observes the crossing field of management and economics, human resource accounting based on value chain. The paper explains that the present human resource accounting measurement should be innovated, and proposes that the human capital can be divided into general human capital and critical human capital according to the role on value chain, and makes color measurement.

Stages, Content, and Theory of Strategic Human Resource Management （SHRM）： An Exploratory Study

This study discusses ＂theory of strategic human resource management （HRM） has an impact on research topic of this study is to discuss SHRM resource management （SHRM）＂. Theory of SHRM is that human firm performance through employee performance. Therefore, the theory. Research method is literature scanning. Research findings are, firstly, that strategic HRM can be defined with employee/firm performance relationship. Secondly, this study depicts its own SHRM model. In this model, HRM practices develop individual performance of employees in organizations, and individual performance increases performance of business departments, such as supply department, finance department, marketing department, logistics department, etc., and performance of business departments has an impact on firm performance. Furthermore, this study makes its SHRM definition. So far, there have been two definitions of SHRM in literature studies. The first definition identifies SHRM with corporate strategies and competitive advantage. The second definition describes SHRM with HRM-firm performance relationship. This study makes the third definition, namely, SHRM is employee/firm performance relationship, and this definition is figured in an SHRM model in this study.

The Political Economy of the Chinese Onslaught in Africa

China＇s economic and social ties with Africa have grown sturdily since 2000 and the shifts are so marked that, by 2009, China＇s share in sub-Saharan Africa＇s total exports and imports exceeded that between China and other regions in the world. Africa has as well received year-on-year increases in foreign aid from China as compared to Latin America and Asia. This paper seeks an analysis of the increasing economic and social ties between China and Africa. Employing the political economy framework, this paper uses secondary sources of data to rake out the benefits and the threats as well as the political dynamics associated with the ties between the two regions. The paper reveals that China＇s deep-rooted relationship with Africa is translated in benefits including foreign aid, Foreign Direct Investment （FDI）, construction of physical amenities and human resource development for Africa. However, enormous threats including loss of employment, deprivation of human rights and collapse of industries, which are being entrenched by various degrees of leadership deficiencies, are apparent. The paper concludes that the ties, in terms of nature and effects, do not essentially represent change from the already existing ties between Africa and the West but only represent continuity in the dependency syndrome with a new ＂benefactor-exploiter＂. The solution for Africa, as the paper suggests, does not lie in closure of ties with China but in a knowledgeable, willing and action-oriented leadership which can consolidate the benefits and reverse the threats emerging from the ties.

Pay-based Screening Mechanism: Personnel Selection in the View of Economics Theory

Based on economic theories, the paper studies the personnel selection at the asymmetric job market using signaling and screening model. The authors hold the opinion that an organization can screen the candidates' signaling based on the self-selection principle by providing an appropriate compensation choice. A pay-based screening mechanism is proposed to help the organization drive away the nonqualified applicants and retain the excellent applicants.

Research on the Development Orientation of Enterprise Management Incentive Mode under the Background of New Normal and Economic Transformation

In this paper, we conduct research on the future development orientation of the enterprise management incentive mode under the background of new normal and economic transformation. Along with our country social economy level being unceasing enhancement, the modem enterprise management mode also has corresponding improvement, scientific enterprise management gradually, rationalization. In the modem enterprise management mode, for modem enterprise human resources management has always been the hot spot of the enterprise management problems, under the premise of constantly improve the modem enterprise system, human resource management mode to major change. Enterprise＇ s incentive system is an important part of the modem enterprise system, enterprise management, incentive as measures of effective management to enterprise, is the foundation of the enterprises achieve comprehensive in stimulating the enterprise staff＇ s work enthusiasm that has the enormous role. Our research innovatively proposes countermeasures for the challenges for enhancing the future of enterprise management incentive mode.

HRD in a multipolar world： An introductory study

In the last two decades, the economic and political world was radically transformed. At the start, in the 1980s, the USA and the USSR ruled, in a bipolar context. But, after the fall of the Communist regimes, in the 1990s, a different form of world power sharing emerged, in which the USA, the European Union and Japan were the major players. That change was evident from the documents that were made by those political powers （i.e. the Lisbon agenda on human resource development （HRD））, which in itself contained a forecast of the world situation in 2010. However, life is by nature unpredictable, and the unforeseeable changes happen all the time. And, in the last decade, several main players emerged in the world scene, namely Brazil, Russia, India, China, the Arab World and Africa. In consequence, at the present moment, the world economy exists around at least 9 main players, 3 old and foreseen and 6 new and not foreseen. It is the author＇s opinion that this societal transformation should be addressed by the HRD community, because HRD scholars must study the more national relevant cases in a world that is changing very fast. Accordingly, in this paper, the author tries to make a rather introductory study in which he/she tries to define the basic economic variables for the HRD markets, namely demand, supply, need, equilibrium, investment, stock, flow, and return, for the USA, Japan, Brazil, Russia, India and China. The author uses the last available data, even if we tried to put the analysis in a historical perspective. The author concludes that several very different forms of situations exist in the HRD markets of those very important political entities.

Analysis on Human Resource Outsourcing in Chinese Government

Social and economic development, the deepening of the reform of our government have higher requirements, then the Government is an important step in the implementation of human resources outsourcing, is now the phenomenon of corporate human resources outsourcing has been very common, the Government also needs further enterprise, This paper studies the cost-benefit analysis of government human resource outsourcing by deepening the understanding of human resource management and the comparative analysis of government and enterprise human resource management to verify whether it is feasible and the way to outsource human resource management. The content has made the detailed analysis, to study our country government＇s human resources outsourcing question has the vital significance.

The rural economic development under the background of food security, resource allocation and regional coordination

From the background of new socialist countryside building, this paper proposes that the allocation of resources in rural areas is the organic combination of human resources in rural manpower on its possible configuration space, noting that effective human resource allocation in rural areas is of great significance to promote the moderately prosperous society building and to improve economic efficiency of human resources in rural areas and to increase farmers＇ income and so on ; Meanwhile, it analyzes the current situation and some problems of rural human resource allocation ; Finally, from the perspective of subject of human resources allocation in rural areas, it raises possible valid configuration path.