| 关于人力资源会计有关问题的探讨 |
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| 引用本文： | 靳林虎.关于人力资源会计有关问题的探讨[J].淮南职业技术学院学报,2006,6(3):90-92. |
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| 作者姓名： | 靳林虎 |
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| 作者单位： | 淮南矿业集团人力资源部,安徽,淮南,232001 |
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| 摘 要： | 人力资源会计是会计学的一个新兴的重要分支学科。它是市场经济的产物。首先论述了在我国建立人力资源会计的必要性;然后对人力资源会计的确认与计量问题作了一些探讨,并对人力资源成本会计和人力资源价值会计进行了分析;提出了在我国建立人力资源会计的设想,包括建立人力资源会计的原则、账户的设置、人力资源会计的报告和人力资源财务比率。
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| 关 键 词： | 人力资源会计 确认 计量 |
| 文章编号： | 1671-4733（2006）03-0090-03 |
| 收稿时间： | 2006-09-03 |
| 修稿时间： | 2006年9月3日 |
To Discuss Some Related Problems about Human Resources Accounting |
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| JIN Lin-hu.To Discuss Some Related Problems about Human Resources Accounting[J].Journal of Huainan Vocational & Technical College,2006,6(3):90-92. |
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| Authors: | JIN Lin-hu |
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| Abstract: | Human resources accounting is a kind of fresh important branch of accounting,and is the result of market economy.In this paper the author firstly discusses the necessities of founding our native human resources accounting.Then,makes some discussion of confirmation and quantifying of the human resources accounting,and also analyzes the human resources cost accounting and human resources value accounting.The writer puts forward the imagination of founding our native human resources accounting,including founding the theory,system,reports of the human resources accounting,and the rate of human resources finance. |
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| Keywords: | human resources accounting confirmation quantifying |
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