人力资本作为资产： 重塑新工作世界中人才价值的会计框架( 英文 36页)

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人力资本作为资产：重塑新工作世界中人才价值的会计框架

Human Capital as an Asset:An Accounting Framework to Reset the Value of Talent in the New World of Work

Contents

01. Introduction PAGE. 4

02. Human capital metrics – the current state of play PAGE. 6

03. Guiding principles to shift how human capital is valued PAGE. 12

04. Human capital decisions in practice PAGE. 18

05. A framework for human capital accounting PAGE. 23

06. Incorporating the framework into business decision-making PAGE. 29

07. Contributors PAGE. 33

08. Endnotes PAGE. 34