| 浅谈人力资源会计 |
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| 引用本文： | 宗文娟.浅谈人力资源会计[J].烟台职业学院学报,2004,10(1):82-86. |
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| 作者姓名： | 宗文娟 |
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| 作者单位： | 烟台教育学院,经贸系,山东,烟台,264001 |
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| 摘 要： | 针对企业人力资源会计问题处理的现状 ,提出了进行会计核算的必要性 ;对企业人力资源会计如何确认、计量、核算和报告进行探讨 ,以验证所设想的人力资源会计核算模式的可行性。
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| 关 键 词： | 人力资源 人力资源会计 资产 |
| 文章编号： | 1672-3740(2004)01-0082-05 |
A Brief View on Human Resources'Accounting |
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| ZONG Wen-juan.A Brief View on Human Resources''''Accounting[J].Journal of Yantai Vocational College,2004,10(1):82-86. |
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| Authors: | ZONG Wen-juan |
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| Abstract: | According to the present situation of human resources' accounting in enterprises,we can conclude that it is necessary to conduct calculation of accounting.This passage makes a tentative probe into the way that how human resources' accounting is acknowledged,measured,calculation and reported so as to test the feasibility of the imagined calculating mode of human resources' accounting. |
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| Keywords: | human resource human resources' accounting asset |
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