博创彩票
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人力資源
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人力資源

人才資源是由知識和學習知識的能力、技能、發明創造力、組織管理、判斷決策、完成任務能力等看似抽象但是起決定作用的人力因素所構成。

在知識經濟社會,其具體表現為:人的智慧和創新,并被投入與貨幣相通的市場經濟的流通網絡 ,形成了人才資源與非人力資源(物質、貨幣等)共同訂立的特別市場契約,共擔企業風險,共享企業利益,成為企業最重要的資源。把人力、智力資源作為有價值的經濟資源,就強調了知識的價值。人的智慧和創新這種高智力勞動可轉化為獨立的策略、構思,進而形成各種具有開拓性的設計。發明、創造及組織管理等,它們的定型化,就形成獨樹一幟的特有的資產──人力資產。這些資產比傳統的(原材料、廠房、設備、貨幣等)更能發揮出無可比擬的巨大作用,并能帶來巨大的增值和財富,從而使市場經濟的發展不再屬于資源依賴型,而轉化為依賴于人的知識智慧和創新能力發展程度的知識依賴型。需要說明的是,盡管人力資源屬于企業經營中最重要的資源這一論斷,已成為大眾的共識,但以會計角度來看,從的基本概念等方面出發,人力資源作為資產還需從觀念上進行突破。



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