摘要
企业的竞争 ,实质上就是人才的竞争。加入WTO后 ,我们的传统外贸企业如何应对 ?本文从责任会计的角度出发 ,阐述了完善外贸激励机制 ,特别是效益评价指标的设计方法 ,以期形成以人为本的外贸激励机制 ,从而实现企业与个人的共同发展。
The competition among enterprises is in fact the strife for excellent persons.How to cope with it after joining WTO is a problem in our traditional foreign trade industry.In the view of responsibility accounting we elaborate how to perfect the prompting mechanism and especially the way to design the target of benefit-evaluation.Thus we expect to set up the mechanism of encouragement based on human in order to fulfil both developments of enterprises and individuals.
出处
《石家庄经济学院学报》
2002年第1期82-86,共5页
Journal of Shijiazhuang University of Economics
