摘要
人力资源开发决策属于人力资源会计的一个分支——人力资源管理会计的范畴。随着知识经济时代的到来,使人力资源会计越来越显示出其重要地位。实施人力资源会计是知识经济时代的必然要求。在中国加入WTO以后,人力资源会计必将成为现代会计的主流。企业在目前以及未来,所面临的核心人力资源挑战及任务之一就是开发人力资源。开发人力资源就是对企业员工进行培养并促其发展。运用财务会计、数学、统计、经济学等相关的科学理论,特别是经济数学的分析方法,寻找人力资源开发决策模型。让企业在进行人力资源开发项目评选时用这一模型来进行量化决策是企业内部经营管理的需要。企业作为作业链、价值链、知识链和行为链的统一体,人力资源开发决策模型在企业的应用具有现实意义。人力资源开发决策模型由人力资源开发项目的净现金流量计量模式、人力资源开发决策评价指标计量模式及人力资源开发决策评价模式等三部分组成。由实例表明,企业运用人力资源开发决策模型进行开发项目测评,不仅可以选出合理的人力资源开发项目,而且可提供人力资源开发项目预计的净收益现值等评价指标。
The development decision for human resource belongs to a branch of accounting for human resources-a category of managerial accounting for human resource. The arrival of times for intellectual economics will make human resource accounting to show the increasingly important position. It is the necessary demand of the times for intellectual economics to put in practice human resource accounting. After China joins the WTO, human resource accounting will become the artery of modern accounting. At present and in future, the one of the challenges faced with and tasks is developing human resource. Developing human resource is the training and develops to the administrative personals and workers in enterprises. The correlative scientific theories of financing accounting, mathematics, stat., economy and so on, especially analytical method of economical math, are applied. The decisive model of human resource is looked for. In evaluating the development projects for human resource, letting the enterprises use this model to carry out measuring decision is the demand of interior operation management in enterprises. The enterprises regard as the united system of operation chain, value chain, intellectual chain and action chain, the application of this study in enterprises has the realistic meaning. The model of development decision for human resource is composed of the measuring mode of net cash flow for development projects of human resource, the measuring mode of evaluating index for development decision of human resource (example, rate of investment profit, net present value, internal rate of return and so on patterns), and evaluating mode for development decision of human resource, and so on three parts. By instance, it is made know that the enterprises apply the model for development decision of human resource to go on having the opinion of development project, not only can choice the logical development project of human resource, but also can offer the predictive present value of net income and so on evaluating index for development project of human resource.
出处
《江汉石油职工大学学报》
2004年第1期36-39,共4页
Journal of Jianghan Petroleum University of Staff and Workers
