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21世纪高新技术革命浪潮的到来,已经把世界各国经济的竞争从物质资源的竞争推向人力资源的竞争。在这个过程中需要大量的人力资源信息,必然离不开人力资源会计。本文指出了三峡库区建立人力资源会计的现实意义,针对目前三峡库区人力资源总量大,人力资源素质偏低,人才优势远没发挥出来,对人力资源研究不够的现状,提出了在三峡库区实施人力资源会计具有可操作性的对策建议。
The advent of the wave of high-tech revolution in the 21st century has pushed the economic competition in various countries of the world from the competition of material resources to the competition of human resources. In this process requires a lot of human resources information, must be inseparable from human resources accounting. This paper points out the practical significance of the establishment of human resource accounting in the Three Gorges reservoir area. In view of the current situation of insufficient human resources in the Three Gorges reservoir area, Human resource accounting in reservoir area has feasible measures and suggestions.