文章基本信息

标题：Human capital reporting in Romania: from corporate costs to social responsability and vocational training
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作者：Mardiros,, Daniela ; Dicu, Roxana ; Carp, Mihai 等
期刊名称：The Audit Financiar journal
印刷版ISSN：1844-8801
出版年度：2016
卷号：14
期号：134
出版社：Chamber of Financial Auditors of Romania
摘要：All forms of capitals that are found in an entity or within an economy owe their existence and their development to creativity, to innovation and to the work undertaken by the human capital. “The living resource of the economy” is the engine that determines the value creation, which is reflected in turnover, gross domestic product and profit. If Romania intends to be competitive on the global market, the human capital should be used and appreciated. In this regard, education and continuing vocational training must target the demand on the labor market, the latter contributing to human capital development by providing a work environment that allows covering both the financial needs of employees and their personal development. The analysis of the Romanian situation showed that our country is in line with the European trend through the national programs developed. The same cannot be said about the employees’ compensations.
关键词：human capital; responsibility; non- discrimination; continuous vocational training