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李萬秀 청주대학교 산업경영연구소 1988 産業經營硏究 Vol.10 No.1
Human resources which the enterprise have possessed are the most fundamental asset and are broadenly Known its importance. But it is the fact that Human Resource Accounting does not contribute to the practice, because the conventional accounting has confronted with many problems. On this account, the current request is required so as to inform concretely accounting information through new measurement and appraisal, but those were not satisfied with the limited information in the conventional accounting. Human Resource Accounting provides its user with human resources information by corretly appraising fundamental and important human resources value among many enterprise's resource factors, and simultaneously recognizes its importance, let emploees feel the pride as the membership of the Organization, let them exhibit fully the capability of the individual and the force of the organization and increase efficiency and rationalization of management in the enterprise. Assets of the enterprise are composed of the physical-financial resources and human resources, and must correctly inform useful accounting information for interested parties by the accounting treatment as an asset. For the measurement of human resource Human Resource Accounting identified features and correlations of the causal, the intervening, and the end-result variables, and the value of human resources keep the effectiveness as the accounting information When those represent in the financial statement. In enterprise accounting, as Human Resource Accounting corretly treats human resources as the object of the accounting, the enterprise would improve its productivity in human resources management by voluntarily activity that can implement right placement, effective use, maintenance. Therefore, for introduction and implementation of the Human Resources Accounting, manager must recognize its importance and develop the program of its use of Human Resource Accounting Information, In future, they would develop theoretical-useful methodology and measurement method through long-range research in ecnomics psychology, and behavioral research areas and continue practical-empirical research.