对人力资源资本化的再认识（Recognition of capitalization of human resources）.docVIP

对人力资源资本化的再认识（Recognition of capitalization of human resources） Recognition of capitalization of human resources Recognition of capitalization of human resources 2008-12-20 15:10:06 Abstract: the capitalization of human resources in accounting is the way to record the cost of human resources in enterprises, and the final confirmation value is the stock of human capital. This article from the enterprise management practice of human resources management is to realize the process of human resource capitalization, which is based on the human resource activation, so that it can directly into the production of human capital and social capital, so as to create and maintain a sustainable competitive advantage. Therefore, the result of human capital capitalization should include two parts: human capital and social capital. In the era of knowledge economy, human resources are becoming more and more important to the development of economy, and human resource accounting has become the focus of research in the field of accounting. Scholars at home and abroad have done a great deal of work on the identification, measurement, recording and reporting of human resources, and even established a relatively complete system of human resources accounting. However, it is regrettable that scholars generally regard human capital as the whole result of capitalization of human resource cost expenditure, thus narrowing the scope of human resources capitalization. The idea of human resource accounting is human centered thought, and the theory comes from human resource management. Therefore, from the perspective of human resource management, to further clarify the mechanism of human resources capitalization, human resource accounting research is undoubtedly necessary. Resources and capital In order to discuss the mechanism of capitalization of human resources more clearly, the necessary concepts such as resources, capital and human resources should be discriminated. 1. resources What is the resou