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知识经济时代要求企业从管“物”发展到管“人”,从以“物”为本发展到以“人”为本。留住人才,最大限度地发挥他们的积极性、主动性、创造性显得尤为重要。要解决这个问题,笔者认为有两种办法:一是物质激励;二是感情投资。在某种程度上,感情投资比物质激励更重要。其实,感情投资也是要付出代价的,也应该将感情投资进行记录、计量、核算、管理。感情投资区别于物质激励的一个最大特点是,它难以计量。此时,我们可把它归入管理会计的范畴,在企业内部进行核算管理。第一,设立“感情投资”账户。借方为感情投资的付出,贷方为感情投资付出可能产生的机会成本估计数。在领导者
The era of knowledge-based economy requires that enterprises develop from “things” to “people”, from “things” to “people”. Retain talent, to maximize their enthusiasm, initiative, creativity is particularly important. To solve this problem, I believe there are two ways: First, material incentives; the second is emotional investment. To some extent, emotional investment is more important than material incentives. In fact, emotional investment is to pay the price, but also should be emotional investment records, measurement, accounting and management. Emotional investment is different from the material incentive one of the most prominent characteristic is that it is difficult to measure. At this point, we can put it under the scope of management accounting, accounting management within the enterprise. First, set up an “emotional investment” account. Loan for the emotional investment to pay, the lender for the emotional investment to pay the possible opportunity cost estimates. On the leader