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一、问题的提出目前,我国人、财、物三大资源的特定格局是:建设资金严重短缺,物质资源相对不足,惟有人力资源数量丰富而潜力有待开发。因此,建立人力资源会计的必要性日益突显。对于人力资源的研究有利于政府机构进行宏观人力资源管理,有利于控制管理者的短期行为,注重企业的人力资源,有利于企业管理层合理决策。
I. Problems Raised At present, the specific pattern of the three major resources for our people, finance and materials is that there is a serious shortage of funds for construction and there is a relative shortage of material resources. Only with abundant human resources and potential development needs to be developed. Therefore, the necessity of establishing human resource accounting has become increasingly prominent. The study of human resources is conducive to government agencies to carry out macro-human resources management, is conducive to controlling the short-term behavior of managers, focusing on human resources of enterprises, is conducive to the business management rational decision-making.