【摘要】：正一、高校人力資源會(huì)計(jì)框架(一)高校人力資源的界定在知識(shí)經(jīng)濟(jì)時(shí)代,人力資源、物質(zhì)資源與信息資源是推動(dòng)社會(huì)經(jīng)濟(jì)發(fā)展的重要資源,尤其是人力資源,越來(lái)越受到各個(gè)企業(yè)的重視。人力資源是指一定范圍內(nèi)能夠推動(dòng)社會(huì)和經(jīng)濟(jì)發(fā)展的包括智力和體力的勞動(dòng)能力的總和。這種勞動(dòng)能力不僅可以轉(zhuǎn)移舊價(jià)值,也可以創(chuàng)造新價(jià)值。它是以人為載體,為特殊主體帶來(lái)未來(lái)經(jīng)濟(jì)效益的一項(xiàng)重要資產(chǎn)。它具有質(zhì)和量的規(guī)定性,并且分為個(gè)體人力資源與群體人力資源。個(gè)體人力資源
[Abstract]:First, the accounting framework of human resources in Colleges and universities (1) The definition of human resources in Colleges and universities in the era of knowledge-based economy, human resources, material resources and information resources are important resources to promote social and economic development, especially human resources, more and more attention by various enterprises. This kind of labor ability can not only transfer the old value, but also create new value. It is an important asset to bring the future economic benefits for the special subject with human as the carrier. It has the stipulation of quality and quantity, and is divided into individual human resources and group human resources. Resources
【作者單位】： 玉林師范學(xué)院;
【基金】：廣西壯族自治區(qū)教育廳2011年度科研項(xiàng)目課題(課題批準(zhǔn)號(hào):201106LX506)階段性研究成果
【分類號(hào)】：G647.5
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本文編號(hào)：2191994