资源描述:
《人力资源与无形资产界定(human resources and the definition of intangible assets)》由会员上传分享,免费在线阅读,更多相关内容在教育资源-天天文库。
1、人力资源与无形资产界定(Humanresourcesandthedefinitionofintangibleassets)Copyright:Hi,booknet,www.hoobook.netHumanresourceisthemostactivefactorinproductionandoperation,andtheonlysourceofvaluecreation.Intangibleassetsaretheresultsofhumanresourcesandintellectuallabor,andtheydonotcreatenewvalueintheprocessofpro
2、duction,butthetechnologyasintangibleassetswillplayaroleinvaluecreation,butnotindependently.BasedonMarx'slabortheoryofvalue,thispaperanalyzestheconnectionbetweenhumanresourcesandintangibleassetsinlabor,soastoexplorethedefinitionofhumanresourcesandintangibleassets.Humanresources;intangibleassets;te
3、chnicalvalueIntheeraofknowledgeeconomywithrapiddevelopmentofscienceandtechnology,humansocietyhassteppedintothethirdindustrialrevolutionwithhumanresourcesasitsmainstay.Itisanimportantindicatortobreakthetraditionalmoderntechnologyandindustry,researchanddevelopmentofhigh-techsteering,soastotheworldw
4、idecompetitionfromnaturalresourcesandcapitalcompetitiontothecompetitionofhumanresources.Undertheguidanceofthetheoryofhumancapital,thetheoreticalresearchofhumanresourceaccountingandintangibleassetsaccountingrelatedtothishasmadeabreakthroughandbegantobeappliedinpractice.Inthehumanresourcesandthedef
5、initionofintangibleassets,manyscholarswouldbesimilar,somedirectlyaccountinghumanresourcesastheintangibleassetsoftheenterprise,theauthorthinksthatthisformulationisdebatable,thiswillbetheMarxvaluetheoryasthefoundation,aroundthisproblemputforwarddifferentviews.I.theconnotationofhumanresourcesandinta
6、ngibleassets1.,theconnotationofhumanresourcesThehumanresourceispresentinthehumanbody,canbeusedasinputstothesocialandeconomicactivitiesinthecreationofmaterialwealthandspiritualwealthorsocialservicesandservicestopeople'smentalandphysical,isthesumofapopulationhavetheabilitytowork.Humanresource,asasp
7、ecialresource,hasthefollowingconnotations:(1)humanresourcesarecharacterizedbyqualityandquantityTheprovisionsofthequalityofhumanresourcesreferstothehumanresourceswithphysique,intelligence,knowledgeandskills,reflectedint