2008쓪뗚2웚탂붮닆뺭듳톧톧놨(ퟜ뗚32웚)뛔볓잿죋솦풴맜샭믡볆뗄쮼뾼낲ꆡ뺲(즽컷맣능뗧쫓ퟜ첨,즽컷첫풭030001)햪ꆡ튪:쯦ퟅ횪쪶뺭볃쪱듺뗄떽살,죋솦풴풽살풽돉캪웳튵훘튪뫍놦맳뗄ퟩ횯풴ꆣ듓믡볆톧뿆랢햹뗄뷇뛈뾴,죋솦풴맜샭믡볆뛔훘릹튻룶쫊펦횪쪶뺭볃쪱듺뗄ꆢ틔죋솦놾캪훷떼늢폫럇죋솦놾쿠뷡뫏뗄믡볆샭싛폫랽램쳥쾵뻟폐훘튪뗄틢틥ꆣ횪쪶뺭볃쪱듺쿂,펦춨맽볓잿죋솦풴돉놾믡볆뫋쯣폫맜샭ꆢퟶ뫃죋솦풴춶킧틦움볛뗈듫쪩,볓잿죋솦풴맜샭믡볆ꆣ맘볼듊:횪쪶뺭볃;죋솦풴;죋솦풴맜샭믡볆훐춼럖샠뫅:F234ꆡꆡꆡ컄쿗뇪쪶싫:Aꆡꆡꆡ컄헂뇠뫅:1671-9840(2008)02-0086-02ꆡꆡ튻ꆢ죋솦풴맜샭믡볆퇐뺿뗄뇘튪탔뮯쟷쫆뷸탐쾵춳럖컶,늢좷뚨볆뮮웚쓚죋솦풴죋솦풴믡볆냼삨죋솦풴닆컱믡볆뫍죋솦탨쟳솿ꆣ늢틔듋캪믹뒡,뛔죋솦풴춶뫍릤풴맜샭믡볆솽룶늿럖,떫솽헟뗄랢햹늻쫇췪좫럑폃뗈ퟶ돶뿆톧뗄풤볆,캪웳튵죋솦풴뻶닟폫춬늽뗄ꆣ죋솦풴닆컱믡볆쫇죋솦풴믡볆뗄랢볆뮮쳡릩뿉뾿틀뻝ꆣ햹랽쿲(뛾)죋솦풴뻶닟,떫퓚뷨본죋솦풴닆컱믡볆믹놾샭싛믹뒡짏뗄죋솦풴맜샭믡볆룼뻟폐쪵폃탔뫍뿉닙ퟷ춨맽죋솦풴릩쟳풤닢,뿉틔뾴돶웳튵죋솦탔ꆣ풴ퟜ솿맽쪣믲뛌좱ힴ뿶ꆣ헢쪱,웳튵펦닉좡죋20쫀볍90쓪듺훐웚뾪쪼,맜샭믡볆뗄훘뗣솦풴좡뗃ꆢ뾪랢ꆢ럖엤ꆢ복짙뗈냬램뗷뷚,쪹횮쟷뇤캪춨맽풴뗄폐킧쪹폃틔벰춨맽쪹폃맋뿍볛폚욽뫢ꆣ헢튻맽돌탨튪뷸탐튻쾵쇐뻶닟럖컶:뗚횵ꆢ막뚫볛횵뫍ퟩ횯뒴탂뗄쟽뚯틲쯘살닺짺믲뒴튻,웳튵좡뗃쯹탨죋솦풴뿉듓췢늿헐울ꆢ맍펶,퓬볛횵튲뿉듓쓚늿톡냎,뿉춨맽늻춬랽쪽뗄돉놾뛔뇈ퟶ,맜샭믡볆퓚죋솦풴맦퓲ꆢ럖컶뫍움볛랽쏦뗄ퟷ폃풽살풽춻돶ꆣ뇊헟죏캪돶톡퓱ꆣ뗚뛾,웳튵죋솦풴뾪랢뗄믹놾춾뺶쫇,듓웳튵맜샭뗄뷇뛈뾴,붨솢놨돪폫벨킧맒릳뗄맜샭쮼슷튪쟳죋풱릤엠통,풱릤엠통쿮쒿튪뷸탐춶킧틦움맀ꆣ솦풴믡볆쳡릩싺ퟣ맜샭떱뻖튪쟳뗄뻶닟탅쾢뗚죽,럖엤웳튵죋솦풴쪱,펦놾ퟅ뺫볲ꆢ룟킧ꆢ뷚,죋솦풴맜샭믡볆룼뻟폐웈쟐탔뫍퓋탐뗄믹뒡ꆣ풼뗄풭퓲,붫풱릤럖엤떽쫊떱룚캻짏ꆣ캪듋,탨뇠틲듋,쿖뷗뛎펦붫죋솦풴믡볆퇐뺿뗄훘뗣쿲훆웳튵룷벶룷샠죋풱뗄늻춬럖엤랽낸,듓훐톡좡죋솦풴맜샭믡볆퇐뺿ꆣퟜ돉놾ퟮ뗍뗄랽낸ꆣ뗚쯄,웳튵퓚뛌웚쓚좷폐쒳ꆡꆡ뛾ꆢ죋솦풴맜샭믡볆퇐뺿뗄쓚죝킩룚캻죋풱폐뢻폠뛸쏦쇙닃풱쪱,펦붫놻닃풱릤풤웚릤뷚풼뛮폫퓙좡뗃랢짺뗄훘훃돉놾뷸탐뛔(튻)죋솦풴풤닢뇈,ퟶ돶닃풱뮹쫇캬돖뗄뻶닟ꆣ죋솦풴풤닢쫇룹뻝웳튵룷벶룷샠죋솦풴(죽)죋솦풴풤쯣쿖ힴ,뷡뫏웳튵ퟜ쳥랢햹쒿뇪ꆢ닺욷맦뮮ꆢퟩ횯뷡퓚웳튵좫늿풴훐,죋솦풴쫇늻뿉럖룮뗄릹뇤뮯ꆢ풱릤룶죋랢햹,틔벰죋닅ꆢ샍컱쫐뎡릩쟳튻늿럖,틲듋죋솦풴풤쯣펦돉캪웳튵짺닺뺭펪ힴ뿶뗈훮틲쯘,닉폃맜샭풤닢램ꆢퟛ뫏럖컶램뫍뗂좫쏦풤쯣뗄튻룶폐믺ퟩ돉늿럖ꆣ죋솦풴풤쯣쫇뛻럆램뗈뿆톧랽램,뛔웳튵캴살죋솦풴릩쟳뇤틔죋솦풴풤닢뫍뻶닟쯹좷뚨뗄쒿뇪캪틀뻝,붫86
죋솦풴좡뗃ꆢ뾪랢돉놾폨틔놾뮯,ퟷ캪놾탔쿂컊쳢:횧돶볆죫죋솦닺,퓚풤볆뗄쫜틦웚쓚첯쿺ꆣ폫(튻)볓잿죋솦풴돉놾믡볆뫋쯣폫맜샭죋솦닺쿠뛔펦뗄죋솦놾,펦ퟷ캪샍뚯헟펵폐죋솦풴맜샭믡볆훷튪냼삨솽랽쏦뗄쓚죝,뗄닺좨닎폫웳튵쫕틦럖엤ꆣ벴죋솦풴돉놾믡볆뫍죋솦풴볛횵믡볆ꆣ컒맺(쯄)죋솦풴뿘훆폫뾼움웳튵뿉틔뾼싇냑훘뗣럅퓚죋솦풴맜샭돉놾뫍죋웳튵좫쏦풤쯣ퟜ쒿뇪뗄ퟮ훕쪵쿖,늻뷶탨튪솦풴ퟔ짭돉놾뗄볆솿짏,캪죋쫂맜샭늿쏅췪돉뛔죋솦풴쪹폃맽돌쪵쪩폐킧뗄뿘훆,뛸쟒뫜듳맦뮮뫍뿘훆횰쓜쳡릩룷훖돉놾탅쾢ꆣ돌뛈짏좡뻶폚뛔죋솦풴쪹폃킧맻뗄퇏룱뾼움ꆣ(뛾)붨솢쮫훘죋솦풴맜샭믡볆훆뛈,잿뮯죋솦풴뗄뿘훆폫뾼움뿉춨맽퓰죎믡볆살뷸탐ꆣ죋솦풴틢쪶쿈붫웳튵룷쿮풤쯣횸뇪닣닣럖뷢실쪵떽웳튵쓚늿쿖듺맜샭믡볆뗄튻룶훘튪랽쏦뻍쫇캧죆룷퓰룷퓰죎훐탄틔훁룶죋,룹뻝퓰좨튻훂뗄풭퓲,좷뚨죎훐탄붫뫢솿릤ퟷ돉맻뗄믡볆폫웳튵짺닺뺭펪퓰룷ퟔ쟐쪵뿉탐뗄퓰죎횸뇪ꆣ죋솦풴뗄좡뗃ꆢ뾪죎훆뷴쏜뷡뫏웰살,탎돉웳튵쓚늿퇏쏜뗄뿘훆쳥랢뗈퓰죎횸뇪맩춶훐탄,죋솦풴뗄럖엤ꆢ놣뮤쾵ꆣ죋쫂늿쏅쳡릩풱릤헐울ꆢ톡냎뗈샺쪷돉놾탅뗈퓰죎횸뇪맩돉놾훐탄ꆣ퓚퓰죎횸뇪횴탐맽돌쾢뫍럑폃맩벯쇏,퓚뾪랢죋솦풴쪱뾼싇돉놾훐,펦틔ퟔ컒뿘훆캪훷,뺭뎣볬닩쪵볊폫퓰죎횸뇪뫍쪵볊탨튪,냑죋뗄볛횵뫍웳튵뗄짺닺뺭펪믮뚯뗄닮뻠,럖컶닮틬풭틲,늢훆뚨룄짆듫쪩,벰쪱뻀폐믺뷡뫏웰살ꆣ닆컱늿쏅퓲춨맽튻뚨웚볤풤볆샻헽욫닮ꆣ뛔룷퓰죎훐탄뢺퓰죋뫍룶죋튵벨뗄뾼죳쫽폫쪵볊쫽쿠뛔뇈,뷸탐닮틬럖컶뫍퓰죎웊컶,움,뇘탫붨솢퓚좫쏦ꆢ릫헽뗄믹뒡짏,냑뾼뫋뗄훘캪죋쫂맜샭풤닢ꆢ뻶닟쳡릩닎뾼ꆣ뗣럅퓚퓰죎횸뇪뗄췪돉쟩뿶짏,춬쪱튲튪뷡뫏룶(죽)ퟶ뫃죋솦풴춶킧틦움볛죋뗄쮼쿫헾훎뇭쿖ꆢ릤ퟷ벼쓜ꆢ뒴탂쓜솦뗈,닉폃죋솦풴춶킧틦늻춬폚웤쯻뛔컯훊풴뗄뚨솿럖컶폫뚨탔럖컶쿠뷡뫏뗄랽램,뛔쎿룶죋뗄춶,춶뗄횱뷓뷡맻늻쫇뺭볃짏뗄쫕틦,뛸쫇쪹릤ퟷ튵벨ퟶ돶뿍맛움볛ꆣ죋솦풴훊솿뗃떽쳡룟,춶킧틦튲늻쫇좫늿틔ꆡꆡ죽ꆢ탂뺭볃뛔죋솦풴맜샭믡볆뗄쳴햽쪹폃볛횵뗄탎쪽쳥쿖돶살ꆣ쇭췢,죋솦풴춶뗄뎤웚탔췹췹떼훂춶킧틦뗄훍뫳ꆣ헢킩쳘뗣캪죋솦풴맜샭믡볆훷튪퇐뺿죋솦풴뗄돉놾죋솦풴춶랽낸킧틦뗄움볛뫍톡폅듸살쇋삧뫍볛횵,뛸횪쪶뺭볃쪱듺뗄살쇙캪퇐뺿죋솦풴쓑ꆣ퓚움볛춶킧틦쪱,늻뷶튪훘쫓죋솦풴뗄맜샭믡볆쳡릩쇋폐샻뗄웵믺ꆣ쏦뛔뢴퓓뛠뇤뗄뺭쫽솿틲쯘,튲펦잿뗷훊솿틲쯘,춬쪱닉폃믵뇒볆솿볃뮷뺳,죋솦풴맜샭믡볆퓚펦폃쪱탨튪힢틢틔쒣탍뫍럇믵뇒볆솿쒣탍뷸탐ퟛ뫏에뛏ꆣꆾ퓰죎뇠벭:헅샶ꆿTheThoughtsaboutEnhancingAccountingforHumanResourcesManagementANJing(ShanxiRadioandTelevisionHeadquater,Taiyuan030001,China)Abstract:Withthecomingofknowledgeeconomy,,,:knowledgeeconomy;humanresources;accountingforhumanresourcesmanagement87