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人尽其才,愈来愈为组织和社会所追求。作为一门独立的社会科学——会计科学,在当今各学科间互相渗透,互相交叉的挑战中,人才管理会计也跃跃欲试,试图通过人才资源的计量,促使组织和社会对人才管理的尽善尽美。人力资源管理会计,在国外已有二十多年的历史了,而在我国,这一领域还是一片待开垦的处女地。本文就人才管理会计这一课题,提出一个不成熟的框架与轮廓,以抛砖引玉。一、建立人才管理会计的必要性人才是企业生存和发展的根本动力,是企业最重要的战略资源,企业要想成功,首先必须吸收和保持其优秀的人才,而人才对企业究竟有多大的价值?在企业的经营决策中,人事决策使决策者感到越来越棘手,无论是培养、选拔、使用等哪一环节,仅用定性的方法做出决策,常常会使人感到茫然和不解。由于现行人事制度的种种弊病,导致人才积压、浪费现象相当严重。在工艺技术日益复杂化的情况下,人们进入工作职位所需要的教育和培训显著增加了,他们能给企业带来成套的知识、技能
Do their best, more and more for the organization and the community to pursue. As an independent social science-accounting science, talent management accounting is also eager to meet the challenges of mutual penetration and cross-cutting between different disciplines. It tries to make the organizations and society perfect talent management through the measurement of human resources. Human resource management accounting, in foreign countries for more than 20 years of history, and in our country, this area is still to be reclaimed virgin land. This article on talent management accounting issues, put forward an immature framework and outline, to start a discussion. First, the need to establish talent management accounting Talent is the fundamental driving force for survival and development of enterprises, is the most important corporate strategic resources, companies want to be successful, we must first absorb and retain its outstanding talent, and talent how much of the enterprise Value? In the business decision-making, personnel decision-making makes decision-makers feel more and more difficult, no matter what aspects of training, selection, use, etc., only the qualitative method of making decisions, often make people feel dazed and puzzled . Due to the defects of the current personnel system, the backlog of talents and the waste of wastes are quite serious. In the increasingly complex process technology, the education and training needed to get people to work positions have increased significantly. They bring a complete set of knowledge and skills to the enterprise