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笔者认为对于经济主体中的不同人员,不应该采用同一种人力资产的确认方法。提出将企业的人力资源分成一般型人力资源,技术型人力资源,企业家型人力资源三类,对三类人力资源分别采用不同的方法计量。
The author believes that for different individuals in the economic body should not be used to confirm the same kind of human assets. It is proposed to divide the enterprise’s human resources into three types: general human resources, technical human resources and entrepreneurial human resources, and adopt different methods to measure the three types of human resources respectively.