| 人力资源会计在高校的应用研究 |
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| 引用本文： | 李涛.人力资源会计在高校的应用研究[J].四川师范大学学报(社会科学版),2007,34(5):60-63. |
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| 作者姓名： | 李涛 |
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| 作者单位： | 四川师范大学,计划财务处,成都,610068 |
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| 摘 要： | 高校是典型的人力资源密集的组织,在高校中建立人力资源会计,对高校的人力资源管理和自身发展以及国家的强盛意义重大。基于此,本文研究了高校人力资源会计的确认、计量、核算和报告内容,旨在为人力资源会计在高校的实践应用提供思路和方法,充实和发展人力资源会计的实践研究成果。
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| 关 键 词： | 人力资源 人力资源会计 高校 |
| 文章编号： | 1000-5315(2007)05-0060-04 |
| 修稿时间： | 2007年3月27日 |
Application of Human Resources Accounting in Higher Learning Institutions |
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| LI Tao.Application of Human Resources Accounting in Higher Learning Institutions[J].Journal of Sichuan Normal University(Social Science Edition),2007,34(5):60-63. |
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| Authors: | LI Tao |
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| Abstract: | Higher learning institutions are a typical organization of human resources intensity,where to establish human resources accounting is of great significance for its human resources management,its own development and the nation's prosperity.This author examines the affirmation,calculation,assessment and report of its human resources accounting,in order to provide some ways of thinking and methods for the practical application of the accounting at higher learning institutions as well as to enrich and develop the practical application study. |
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| Keywords: | human resources human resources accounting higher learning institutions |
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