| 企业人力资产确认及其计量模型改进 |
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| 引用本文： | 黄煜惠,韩传模. 企业人力资产确认及其计量模型改进[J]. 财会通讯, 2007, 0(4) |
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| 作者姓名： | 黄煜惠 韩传模 |
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| 作者单位： | [1]天津财经大学商学院 [2]天津财经大学商学院 天津 |
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| 摘 要： | 本文认为,企业人力资产的确认与计量应与人力资源管理紧密结合,同时应将“区别考评制度”引入对企业人力资产的确认及对人力资源价值的计量中,并对原有个体和整体人力资源价值的计量模型进行了改进。
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| 关 键 词： | 人力资产 人力资源价值计量 区别考评制度 |
Discussing on the Improvements of Identification and Measuring Models of Enterprises'''' Human Assets |
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| Huang Yuhui Han Chuanmo. Discussing on the Improvements of Identification and Measuring Models of Enterprises'''' Human Assets[J]. Communication of Finance and Accounting, 2007, 0(4) |
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| Authors: | Huang Yuhui Han Chuanmo |
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| Abstract: | This paper considers that the identification and measurement of enterprises' human assets should be combined extremely with the management of human resource.At the same time,"differentiated evaluation system for human resource" should be introduced into the identification of enterprises human assets and the measurement of human resource value.Meanwhile,the former measuring models of both individual and general human resource value are improved by the essay. |
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| Keywords: | Human Assets Measurement of Human Resource Value Differentiated Evaluation System |
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