CAJ | 학술논문

电力企业是知识密集型和技术密集型的企业，随着电力企业改革的不断深入，电力企业人力资源管理的重心已由原来的人事、劳资管理转化为人力资源资本化运作的管理模式。在新形势下，如何构建人力资源会计管理体系，最大限度发挥人力资源对企业发展的支撑作用，是现代电力企业对人力资源管理提出的新要求，也是不断促进电力企业战略落地的重大举措。
전력기업시지식밀집형화기술밀집형적기업，수착전력기업개혁적불단심입，전력기업인력자원관리적중심이유원래적인사、로자관리전화위인력자원자본화운작적관리모식。재신형세하，여하구건인력자원회계관리체계，최대한도발휘인력자원대기업발전적지탱작용，시현대전력기업대인력자원관리제출적신요구，야시불단촉진전력기업전략락지적중대거조。
The power industry is knowledge intensive and technology intensive enterprises,along with the electric power enterprise reform,electric power enterprise human resources management focus has changed from the original personnel,labor management to human resource capital operation management mode.In the new situation,how to build the management system of human resource accounting, human resources to maximize the role of enterprise development,is the new requirement of modern electric power enterprise based on human resource management, and constantly promote the major move of landing the power of corporate strategy.