Human Resources Resources on the human resources capital of
of human resources capital resources
Paper Keywords: human resource capital, capital resources of
Abstract: This paper business management practices are demonstrated in human
resources management is the capital of human resources in the implementation
process, namely human resources through the "activation", making it directly into
production of human capital and social capital to create and maintain business
continuity competitive advantage. Therefore, the result of the capitalization of human
resources should include two parts: human capital and social capital.
knowledge economy, human resources is increasingly important to economic
development, human resources has become a research hotspot in the field of
accounting. Human resources scholars recognition, measurement, recording and
reporting made a lot of work related issues, and even established a relatively complete
system of human resource accounting. Regrettably, however, is that scholars generally
to human capital as human resource costs to the capitalization of all the results, thus
narrowing the scope of human resource capital. Therefore, from the perspective of
human resource management to further clarify the mechanism of human resource
capital for the accounting of human resources is undoubtedly necessary.
1, of resources and capital,
to more clearly discuss the mechanism of human resource capital, first to the
resources, capital and human resources necessary for Analysis of several concepts.
1, of resources. What resources? Marx and Engels pointed out that "the labor and
land, is the wealth of the formation of the two original elements," "Labor and the
natural world with all its wealth is the source of nature to provide materials for the
work and labor into the material wealth . " Marx and Engels's definition is not only
that the objective existence of natural resources, the human factor again as another
indispensable source of wealth. Can be seen, resources include not only natural
resources but also human labor social, economic, technological and other factors,
including manpower, personnel, intelligence (information, knowledge) and other
2, capital. Capital is able to bring the value of future earnings, the value of assets
form a residual value is a value. U.S. economist Paul Samuelson attributes from the
perspective of the natural capital that capital is a different form factors of production,
capital is a produced factor of production is itself an economic output of durable
inputs. In practice, capital is linked to investment. From the perspective of investment
activities, capital accounts associated with the flow, but it is also a cumulative
investment activities or the result of precipitation, so it may also linked to the stock
3, related to human resources and human capital. Through analysis of the concept of
resources and capital, and human capital and human resources-related difference
between visible. Human resources are the employees of labor quality, production
skills and knowledge, not only has been the development of human resources,
education or training that is developed through a considerable knowledge workers, but
also has not been developed and developing human resources in small, that is engaged
in physical type, or simply supporting the work of the workers: not only willing to
invest in production activities, human resources staff, but also do not want to put
production activities, human resources staff. In contrast, human capital refers to the
relevant workers into the enterprise knowledge, technology, innovation and
management collectively. From the quantitative point of view, the former is a
potential, a static value, which is realistic and dynamic part of the value.
human resources initiative, the decision related with capital in the number of people
difficult to reach the level of human resources. Human resources are potentially
associated with human capital, the success of the mobilization and development of its
human resources determine efficiency and effectiveness. And material resources to
different access to and use of human resources depends not only on business, but also
the employees of the mouth by the resource owner's. Therefore, it is necessary to
manage and develop human resources, in order to reduce the human resources hidden
losses and increase can be put into production-related capital and people.
II, human resources, capital and human resources management
1, human resource accounting logic. Human resources accounting will be defined as
companies capitalized costs for human resources as assets approach, and that its been
the recognition, measurement and record the value of the enterprises of human capital.
relationship between resources and capital, that capital investment and the
mobilization of resources, the results of that capital resources of results. For human
resources, human resources is the increase in capital investment and can be mobilized
human resources process, that is, on human resources management and development,
strengthen the quality of human resources, improve the human resources initiative to
reduce the labor of effortless Hidden Loss of human resources to achieve maximum
capital and human-related processes.
2, Human Resources Management of human resources, capital,
realization of human resource capital is the human resources related to investment
expenditure, adopted certain rules related to humans into the process of capital.
Manifested in practice, enterprises through effective human resources management
will static potential of human resources "activated" to become the capital directly into
production, creating organizational competitive advantage.
human resource management practices on the "activation" of human resources play
an important role. The following of training, remuneration, performance management
and other participatory mechanisms and 4 Human Resources Management as an
example, briefly summarized:
(1) training is an investment in human resources process, its output is to increase
staff quality and strengthen the organization's cohesion. Drastic changes in the
external business environment requires enterprises and workers have to keep learning
and innovation to adapt to change. Thus, it generated a lot of training needs. Through
training, can change their work attitude, update skills, improve the knowledge
structure, and thus stimulate the creativity and potential employees. Also, both
between members of the organization, or between employees and outside the
organization, business contacts not only expanded the scope of training to improve the
communication frequency, but also enhance the exchange of trust, the establishment
and strengthening of mutual cooperation.
(2) Science of the pay system for the "activation" of human resources is critical. In
the enterprise, talent will have a strong flow from the pursuit of the pursuit of lifelong
employment to lifelong employability of their jobs. However, the frequent movement
of personnel, particularly the loss of key personnel, it will bring about profound crisis.
Enterprises can pay growth, job promotion or combination of the scope of work
changes, and establish a competency-based pay to attract and retain business talent.
(3) reasonable and appropriate mechanism to help adjust the staff involved in the
relationship between employees and improve the atmosphere and retain talent within
the company. In practice, participatory mechanisms, including members of the king's
workers and shareholders on behalf of the Board's participation and decision-making
staff are fully taken into account viewpoints. Employee participation in
decision-making mechanism, it can give employees a better understanding of business,
and confidence-building mechanism among enterprises, and in the process to
communicate their views, strengthen communication between employees and enhance
mutual understanding within the organization and recognition: the other , it can
increase employee participation in the management of knowledge and skills,
communication with other participants, staff development, vision and scope of work,
enriching personal experience, so as to enhance the skills of individual employees and
(4) Science of the performance management will improve relationships, enhance
staff skills. Science of the performance management process, employee performance
management as partners in order to "help" and "supporter" status, and staff to work
together to develop performance goals, to discuss successful ways of achieving the
common goal of obstacles and difficulties and to rule out the possibility of, and
ultimately to implement performance management. Business performance in the staff
assessment, we must also help employees understand their own potential, to tell them
where expertise, should be how to achieve the level of, and need a job skills and
should receive training.
3, the result of the capitalization of human resources,
human resources management through the static of human resources "activated", the
form can be directly put into production in the capital. There are three types of capital,
physical capital first, second, human capital, third is social capital. Among them,
changes in physical capital through material production tools for creating them;
human capital by enabling people to self-change, that is, through their work in new
ways to improve the skills and potential created: social capital by making operations
more convenient relations among people changes produced. Obviously, in terms of
these three capital, human capital and social capital are closely related with people.
as associated with human capital, human capital and social capital are fundamentally
different. Between human capital performance for the human and material capacity of
the individual being present in the workers; which show the relationship between man
and man, exists in the relationships of trust.
1, human capital: between people and things. Employees have the knowledge and
skills to enhance productivity, is a capital, so Schultz would call it human capital.
Deeply rooted in individual human capital, and can not be separated with individual
knowledge, skills and experience, and education and training, work experience
closely related to this paper from www.5udoc.com [worry document] collection and
sorting, to thank the original author ! . Human capital should be equal to the number
of workers in their investment and mobilization of resources to be integrated. The
micro, the human capital pool in the individual who can be regarded as the
"productivity", that individual will have the "transformation of nature and the ability
to conquer nature."
at the organizational level, the scale reflects the human resources staff, "the amount
of the stipulation," while human capital is more a reflection of each individual
organization of human resources with the "Qualitative Rules." Therefore, in the
organization, can be used for investment in human capital, and expect in return, gather
in their employee's working capacity.
2, social capital: between man and man. People are not isolated, individual's social
resources and social relations will affect the acquisition and human capital play.
social capital is the common members of a group to comply with a set of informal
values and norms of behavior, group members within a set of values and norms
according to which mutual cooperation; essentially a mobilization of network
resources. It is with the mutual recognition of the relationship between the default or
persistent network consisting of the.
is different from physical capital, social capital is intangible; also different from
human capital, social capital does not exist in the individual being. Social capital
exists in trusted relationships, it is more convenient by making the action of changes
in interpersonal relationships to promote productive activities.
, therefore, organizations, social capital, determine not only the intake capacity of
scarce resources, but also affects access to and use of human capital effects. The
knowledge embodied in human capital, experience and skills often through
"mentoring relationship" preaching, Tuition and FAQ formation and accumulation.
Division of work need the close cooperation among colleagues, and thus the use of
human capital effects are often affected by the impact of interpersonal relationships
among members. In other words, the organization of social capital affects human
capital formation and use.
4, the conclusion
on resources and capital, human resources and human capital related to the concepts
of Differentiation and Analysis, you can see, human resources management is the
human resource capital The realization of the process, that is through training, pay
and performance management and other "activation" of human resources, making it
directly into production, and human-related capital. The results of human resource
capital is human capital and social capital. The former workers have their own, lack of
resources from outside the Greek intake capacity; which is not their own, but
associated with the interpersonal, relationship to uptake by lack of resources, ability to
Greek thesis from www.5udoc . com [worry documentation] to collect and organize,
for the original author! / Center&gt;