企业人力资源转化为人力资本的思考

知识经济时代当今,确定了企业人力资本的重要价值和地位.又为人力资源转化为人力资本创造了条件,人力资源作为支撑国民经济高速增长的第一经济资源,已被越来越多的企业管理者所认识.如何将人力资源有效地转化为人力资本,本文主要针对人力资源向人力资本的转化进行了初步分析.     

"人力"如何才能成为"资本"?

一、人力资本的演变 在商品经济中,人力资源的使用有三种选择.第一种是自我消费.第二种是作为商品出售,一次性完成交易,只获得工资,不享有剩余.第三种是与非人力资本直接结合,如进入企业与他人的非人力资本结合(如培训开发),或与管理环境和技术结合,创造剩余,把人力资产转化为人力资本.     

抓好四个层次培训教育的设想

松下幸之助有句名言：“企业最好的资产是人”。人力资源是现代企业的战略资源，也是企业发展最关键的因素。要优化人力资源，前提是做好人力资源培训和继续教育工作，促使人力资源转化为人力资本。     

现代企业管理中人力资源问题的探讨

当今时代,在经济全球化和知识经济的大背景下,科学技术的飞速发展,一方面深化了企业的国际水平,加深了国际间企业的联系,另一方面也加剧了企业之间在全球市场中的竞争.如果企业要想站稳脚跟,并快速、健康的发展,就必须提高人力资源管理的水平和系统的建设.因为人力资源的科学化、合理化、系统化管理是企业发展的生命线.如何最大限度地优化人力资源管理,提高企业员工的积极性、主动性,这是任何一个企业的管理者不能忽视的,迫切解决的问题.因此,企业必须高度重视人力资源的重要作用,合理开发,应用人力资源,使人力资源更大,更好地转化为人力资本,这样才能在市场竞争中立于不败之地.本文对现代企业管理人力资源战略意义进行阐述,针对现代企业管理人力资源存在的问题进行了分析并提出相应的对策.     

对人力资本参与收入分配的几点认识

随着知识经济时代的到来,人力资源转化为人力资本,成为一种具有特殊意义的重要的生产要素.伴随这一转化,信息、知识、科技、劳动者等都成为重要的战略资源,人力资本成为推动经济发展的根本动力.人力资本作为一种生产要素,参与了生产过程创造了巨大的价值,理所当然应该参与收益的分配.如何对人力资本进行合理的激励与约束、保证人力资本的合理收益,是完善我国收入分配理论与健全收入分配机制的内在要求.本文在承认人力资本收益权的基础上,立足于我国的具体形势,探讨我国人力资本参与收入分配的理论依据、实现形式及现实意义.     

关于企业人力资源资本化的探讨

在全球贸易一体化以及知识经济的趋势下,企业越来越重视将生产要素价值最大化.作为经济社会最主要的因素——人,人力资源已成为企业取得和维系竞争优势的关键性资源.将人力资源转化为企业长期的战略资源——人力资源资本化非常迫切以及必要.企业人力资源资本化将会节约企业的经营成本为企业带来更丰厚的利润,为企业创造更多的财富.本文通过探讨人力资源资本化以及其重大意义,给出人力资源资本化的途径和方法     

我国的人力资本投资现状及对策探讨

人类正逐步进入知识经济时代,人力资本将成为经济发展的第一要素.人力资本具有投资主体投资收益的广泛性、投资收益的时效性和长期性.投资效益的几方面性的特点.在我国,政府是人力资本的投资主体投资企业是投资主力,个人投资的方向指示天象基础教育,人力资源流动性较差.对此,应建立和健全人力资本市场;建立和完善人力资本投资市场;拓宽人力资本资金的投资渠道,建立多元化的投资格局.     

企业人力资源管理的信息化与会计的方法论

在经济不断发展,人力价值不断上涨,法制化建设逐步完善的背景下,对企业来说,人力资产的重要性越来越凸显出来.人的效率,组织的效率是企业经营、发展的核心,知识和人才的价值显得尤为重要.所以我国企业迫切需要提升人力资源管理水平,重塑人力资源管理价值,实现人事管理、人力资源管理、人力资本管理的转型升级.人力资源管理的信息化是在电子计算机技术应用下的一种大势所趋,将其与会计技术的方法论相结合,将人才纳入会计核算中,使人力资源的价值得到更充分的体现,能进一步推动企业人力资源管理的发展.     

论人力资源风险及防范

随着知识经济的发展,人力资源管理的职能将产生重大的变化,主要以人力资本投资为核心,为企业做人员管理的决策并提供战略性的信息。人力资源管理将成为企业管理的核心内容。本文阐述了现代人力资源管理中的人力资源风险,对风险防范基本理论做了简要分析。     

人力资本计价与参与收益分配探讨--兼与左刚同志商榷

《上海会计》2002年5月刊载了左刚同志的文章《人力资源定价的新方法》(以下称左文)。左文以未来收益现值法为理论基础,设计了确定人力资源价值的计价模型和税后利润分配的比例。笔者读后认为左文存在以下问题:一是没有正确区分人力资源与人力资本的概念;二是人力资本参与税后利润分配的入账依据不确切;三是所提的人力资源的计价模型并未以未来收益现值法为基础;四是人力资本参与税后利润分配没有考虑物力资本的补偿权。笔者提出自己的看法,求教于同仁。1. 企业所有的劳动者都是人力资源,这无可争议,但如果说所有人力资源都是人力资本,就很…     

Almanac of anticipations: The age of affluence—of anticipation—of anxiety—of automation—of discontinuity—of longing—of overkill—of space exploration

With this survey of developments in the futures field since 1945, I.F. Clarke completes his present series for Futures. He makes two major points: that forecasting techniques have become essential tools in the management of change; and that nuclear weapons and ecological problems have added a moral dimension to the study of the future. In the next issue of Futures he will start a new series on the range of future-thinking in the USA, from the expectations of the first settlers to the Star Wars programme.     

对基层人民银行科技工作的几点建议

银监会分设后,人民银行将专司货币政策、金融稳定、金融服务三大职能。作为人民银行的分支机构,基层人民银行的工作重心也将从金融监管调整到这三大职能上来。人民银行的科技部门,就要积极运用科技手段,为人民银行履行新的职能发挥“服务、支持、促进、发展”的作用。一、围绕三大职能搭建五大平台经过“六五打基础、七五作准备、八五大发展”几个阶段后,人民银行相继实现了核算电算化、清算网络化和办公信息化。特别是近一两年来,陆续开通了大额支付系统、信贷登记咨询系统、会计四集中系统、金融信息服务网站等系统,人民银行信息化水平又…     

社会主义所有制形式的改革、完善与共产党执政能力的提高

在中国,所有制形式的调整、改革与完善,先进生产力的发展,党的执政能力建设,是社会主义建设过程中密切结合在一起的三个不同层面的发展关系.应在相互促进和共同提高中促进社会的和谐发展,保证社会主义现代化建设战略目标的顺利实现.     

基金公司经营融资融券业务的问题审视

融资融券业务正式运营已经开展,为证券市场带来了革命性的改革,作为证券市场的一大主体,基金公司面对融资融券也迎来了新的发展方向和挑战,本文从融资融券业务的运行机制入手,分析了基金公司融资融券的新契机,并对其即将面临的问题进行审视和剖析,进而提出策略建议.     

金融企业员工考核系统的设计

一、概述 为配合公司人事考核制度的贯彻执行,保证该制度执行过程中各项工作能够长期、高效、准确地完成,我们开发了公司员工考核系统,实现了人事考核工作中员工投票、考核统计、考核信息分析、报表生成等功能,减少了人事部门人员的手工操作,提高了考核工作的自动化程度.     

Properties of time-series estimates of degree of leverage measures

Empirical studies suggest that time-series regression estimates of the degrees of operating and financial leverage have a tendency to produce measures less than one. According to ex ante theory, these measures should be greater than one for firms operating above the breakeven point. There have also been suggestions that the biases in these estimates may be attributable to an underlying increase in unit sales. This work presents evidence that these counter-intuitive measures are produced by changes in the firm's operating parameters (unit price, variable cost, fixed cost and interest payments). It further suggests that attempts to control for the underlying change in unit sales substantially increase the volatility of predicted estimates.     

浅议金融机构的举证责任

金融纠纷案件是当事人以存单或进账单、对账单、存款合同、保险单、票据、证券等凭证为主要证据向人民法院提出诉讼的案件,对于不同种类金融纠纷的当事人的举证责任,我国现行的金融法律、法规及司法解释有不同的规定。由于金融机构的特殊法律地位,发生金融纠纷时存在有关当事人将最后偿付风险转移给金融机构承担的主观故意,在客观上会使金融机构难以提供相应的证据来对抗不法债权人的诉讼请求,而导致金融机构败诉。为此,对金融诉讼案件中金融机构的举证责任加以研究具有重要的实践意义。     

Summary of Results of Survey of Seminar Attendees

Abstract

The Society of Actuaries undertook a three-phase research project on mortality improvement in the three NAFTA countries: Canada, Mexico, and the U.S. Phase 1 consisted of a literature review of papers on projecting mortality levels in the future and a study of the trend in mortality improvement during this century. Phase 2 consisted of a discussion of different facets of modeling mortality rates at a seminar attended by 79 experts (actuaries, demographers, economists, and medical researchers) representing different countries. The last session of the seminar consisted of the completion of a survey by the attendees to obtain input for Phase 3, which would analyze the impact of mortality improvement on the social security system of each country. This paper summarizes the results of the survey.

The survey results illustrate the difficulty in forecasting mortality levels, because the effects of many factors that could have significant impact on mortality rates are unknown. This suggests the need for dynamic forecasting, which allows for the possibility of random shocks. A majority of the survey respondents believe that stochastic forecasting models, despite their complexity, have significant potential to add value. Respondents also believe that both historical data and cause-specific mortality forecasts are useful as input and also in validating forecasts of the aggregate levels of mortality. The challenge is to develop more sophisticated forecasting models to produce results that are relatively easy to interpret and to communicate these results to the desired audiences, including the public and policymakers.

The survey results suggest that the aggregate effect of lifestyle changes, medical advances, diseases, catastrophe, and physical environmental changes is an increase in life span. However, there is much uncertainty about the future. Respondents expect that beyond the year 2020 the mean annual rate of reduction in mortality for males age 65 and over will average about 0.58% for Canada, 0.76% for Mexico, and 0.67% for the U.S. The results for the female age 65 and over population are 0.64%, 0.83%, and 0.70%, respectively. The age 65 and over population is expected to see larger percentage reductions in mortality than the 0–14 and 15–64 populations. The reductions in male and female mortality will be ultimately the same, and the mortality levels in the three countries will ultimately converge, although differences may persist for decades.     

The Usefulness of Measures of Consistency of Discretionary Components of Accruals in the Detection of Earnings Management

Abstract:  Prior research has shown the prevalence of measurement error in models used to estimate aggregate discretionary accruals. In these models, the incremental information content of the various components of accruals is ignored. Limited prior research and data gathered from firms under Securities and Exchange Commission (SEC) litigation indicate that managers use either one or more than one component of accruals simultaneously, in a consistent way to manipulate bottom-line earnings in a given direction. I propose two measures that capture the consistency between the discretionary components of accruals and test their significance in earnings management (EM) detection in firms that have artificially added accrual manipulation and firms that were targeted by the SEC for accrual manipulation. There is evidence that this information is incrementally useful in detecting EM. This finding paves the way for improvements in the discretionary accruals measure by including consistency information from the components of aggregate accruals.     

我国助学贷款改革刍议--"双担保"机制设计

国家新出台的助学贷款政策,还不过是既有的框架下的局部调整,存在诸多不完善的地方。为此,对国家助学贷款应构建高校与就业单位的“双担保”机制。从长期来看,要构建一个系统有效的“政府部门管理和商业银行运作相结合”、“多层次、多渠道、多方式”、“担保和非担保、贴息和非贴息、市场和非市场运作互相补充”的中国教育金融框架。