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題 名 | 財務會計準則第十八號公報對企業人力資源管理之影響=The Effect of SFAS No.18 on the Human Resource Management Practices of Enterprises |
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作 者 | 楊銘賢; 蔡進滿; | 書刊名 | 人力資源學報 |
卷 期 | 8 1997.12[民86.12] |
頁 次 | 頁1-17 |
分類號 | 494.3 |
關鍵詞 | 人力資源管理; 十八號公報; 退休金; Human resource management; SFAS No.18; Pension; |
語 文 | 中文(Chinese) |
中文摘要 | 本研究透過政府推動十八號公報過程之訪談、資本市場效應之研究及高階經理人之影響評估等實證,推論目前適用十八號公報企業之若干管理職能將因此做調整:進一步實證發現,在人力資源管理上之因應目前尚屬計劃階段,作法則以人力資源之取得與開發方面為主。 |
英文摘要 | This study explored the impact of SFAS No. 18 on the human resource management practices of enterprises. A test whether an enterprise needs to adjust management function due to SFAS No. 18 was made which was based on an interview of the implementation process by the government, an event study of local capital market effect and a survey of the top managers before this study. According to the findings of this study, enterprises' adjustment of their human resource management is still in the planning stage. The main adjustments are on the human resource recruitment and development. |
本系統中英文摘要資訊取自各篇刊載內容。