力资源会计管理研究

人力资源会计是会计领域中极具前瞻性的一门学科，与通常的会计核算体系有着千丝万缕的联系，是会计核算体系的重要组成部分。它在一定程度上摒弃了传统会计模式下将人力资源投资全部计入当期费用，违背划分收益性支出和资本性支出原则的做法，能够更加真实、客观地反映一个单位的成本费用总量与构成。     

人力资源会计管理研究

人力资源会计是会计领域中极具前瞻性的一门学科,与通常的会计核算体系有着千丝万缕的联系,是会计核算体系的重要组成部分。它在一定程度上摒弃了传统会计模式下将人力资源投资全部计入当期费用,违背划分收益性支出和资本性支出原则的做法,能够更加真实、客观地反映一个单位的成本费用总量与构成。进入21世纪,人类社会从工业经济时代步入知识经济时代。在这个大环境下,竞争也相应地从物力资源竞争转向人力资源竞争,对人力资源的开发、利用和管理成为人类社会发展的关键要素。人力资源是知识载体,必须纳入会计核算和管理体系。人力资源会计提…     

人力资源会计有关问题的探讨

人力资源会计是会计学的一个新兴的重要分支学科。它是市场经济的产物。本文首先论述了在我国建立人力资源会计的必要性。然后对人力资会计的确认与计量问题作了一些探讨,并对人力资源成本会计和人力资源价值会计进行了分析。提出了在我国建立人力资源会计的设想,包括建立人力资源会计的原则,账户的设置,人力资源会计的报告和人力资源财务比率。最后论述了人力资源会计在我国企业管理中的运用,在员工流动、工资、人力资源部门的性质和地位方面提出了自己的见解。     

对人力资源会计的探讨

人力资源会计是会计学的一个新兴的分支学科,它是市场经济的产物,它在许多问题上仍存在分歧。本文首先从几个概念入手对我国建立人力资源会计的必要性进行论述,然后对人力资源会计的确认、计量、报表等问题进行分析,阐述在我国建立人力资源会计的可行性。     

A Critical Assessment of the High-Performance Paradigm

This paper assesses research on the effects of high‐performance systems on employer, worker and union outcomes. It concludes that, compared with what has long been thought of as good management practice, claims that these systems yield superior performance outcomes may be unwarranted, and their implications for both workers and unions are at best uncertain. Conventional explanations for these findings are found to be insufficient. Alternative explanations involving the nature of the employment relation are proposed, and the need for an alternative paradigm, which promotes legal and institutional reforms, is established.     

The Reform of the German Works Constitution Act: A Critical Assessment

Since 1920, the thrust of German law on workplace codetermination has changed on a number of occasions. We describe the latest swing of the legislative pendulum—favoring works council formation and competence—and evaluate the case for it. We provide new information on the extent of works councils before reviewing the evidence on their economic effects, focusing on some new results from matched-plant data. If the former evidence points to a codetermination deficit, this shortfall does not appear to have negative consequences for workplace productivity, profitability, and employment.     

浅析人力资源成本

本文在人力资本产权理论的基础上,进一步说明人作为人力资本的所有者,要把自己拥有的人力资本投入到企业中,以获取自己满意的投资收益。所以,从人自身的角度来看,人将自己拥有的人力资本投入到企业中而对该企业做的一项投资,与企业提供的物资资本相结合,创造出剩余价值,从而达到自身利益最大化和企业利益最大化,促进社会财富的增长。本文从这个角度上来分析人力资本成本的确认。     

人才是增强综合竞争力的第一资本

场竞争实质上是人才的竞争。 人才是企业发展的第一资源，是增强综合竞争力的第一资本。我国改革开放以来的现代化建设实践，有力地改变着人们的资源观与资本观。有一种说法：80年代前期，是“项目经济”，谁拿到好的项目，谁就发财；80年代后期，是“资金经济”，谁手中的资金多，谁就发达；进入90年代，光有资金、项目就不够了，必须拥有掌握现代知识、技术、信息的人才。这十分形象地反映了人们“资源观”与“资本观”的转变。随着中国“入世”步伐的加快，一场不可避免的人才争夺战即将到来。新世纪人才竞争的成败，对上海纺织经济的…     

人力资源管理实践对企业绩效影响的框架模型研究

人力资源是企业重要的战略性资源,是企业发展最为关键的要素,这是企业界普遍认同的一个观点,但是如何采取适当的人力资源管理实践是企业进行管理的一个难题。针对这一问题,本文主要探讨人力资源管理实践是如何影响制约着企业的绩效,何种人力资源管理实践系统有助于企业绩效的提高,也就是本文所提出的承诺型人力资源管理实践系统是如何协同发挥作用的。     

高校图书馆人力资源管理

图书馆的生存与发展最根本的决定因素是人,加强图书馆人力资源的开发与管理,提高工作效率,利用好人力资源,是解决目前高校图书馆面临问题的最直接、有效的方法。     

Management Buyouts and Human Resource Management

This paper reports the findings from a survey of the effects of management buyouts on human resource management (HRM). Buyouts resulted in increased employment, the adoption of new reward systems, and expanded employee involvement. These developments support the resource‐based view that buyouts develop internal assets over agency theory predictions that managers will adopt a cost reduction approach. The type of buyout influences the subsequent development of HRM. Buyouts report more commitment‐orientated employment policies where employees own shares, and where the buyout pursues a ‘buy and build’ corporate strategy and adopts a business strategy of enhancing customer service and developing markets.     

Corporate Governance and Human Resource Management

This paper investigates the effect of different forms of corporate governance on the structure and nature of stakeholder relationships within organizations and the consequent impact on human resource management (HRM) policy and outcomes. The analysis shows that while performance advantages can be derived from commitment‐based HRM systems, a corporate governance regime that privileges remote stakeholders may operate as a constraint on such systems. The empirical analysis is based on the UK Workplace Employee Relations Survey (WERS98).     

Human Resource Management and International Trade

This article reviews recent developments in international trade theory that relate to issues of human resource management and industrial relations Some trade models with imperfectly competitive goods markets and thir liks to strategic trade and industrial policy and described. These models, results are shown to be sensitive to the incorporation of labor market imperfections. Applications of trade theory to international labor migration and human capital acquisition are also included.     

论企业人力资本产权价值的实现

一、企业人力资本产权价值的表现形态产权经济学理论认为 ,一种资本所有权 ,一般是归这种资本的投资者所有 ,并且凭此而具有收益权。但在人力资本产权中由于人力资本和人力资源投资过程具有特殊性 ,使人力资本产权变得非常复杂。比如说 ,由于人力资本投资的对象和客体是人 ,无论由谁来进行这种投资 ,都需要承载者本人进行投资 ,付出一定的体力、精力和时间。这就出现了人力资本承载者与其人力资本投资者如何去瓜分人力资本所有权问题。但在多数情况下 ,人力资本承载者往往凭借其在人力资本形成过程中的特殊地位 ,最终实际拥有人力资本所有权…     

A Critical Assessment of the Theoretical and Empirical Research on German Works Councils

The article reviews the existing English- and German-speaking literature on the German works council. Three major research topics are discussed: the ontology and typologies of works councils; their current practice and transformation; and their economic outcomes. Although much research has been conducted on the internal functioning of the works council–management relationship, it is clear that we still know little about the determinants of different workplace relations and their outcomes. The article concludes by advocating a reviving research interest in the link between codetermination and political democracy.