| 人力资源的成本会计与价值会计 |
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| 引用本文： | 黄雳雳.人力资源的成本会计与价值会计[J].南阳师范学院学报,2006,5(8):54-56. |
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| 作者姓名： | 黄雳雳 |
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| 作者单位： | 洛阳师范学院,财务处,河南,洛阳,471022 |
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| 摘 要： | 人力资源会计是会计的一个新兴的重要分支学科,它是市场经济的产物。对人力资源会计的计量主要解决计量尺度和计量属性两个方面的问题,在人力资源会计的计量过程中,对人力资源成本会计和人力资源价值会计进行分析,随着理论的不断完善,人力资源会计将向着更为量化和可操作性的方向发展。
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| 关 键 词： | 人力资源 人力资源会计 人力资源成本会计 人力资源价值会计 |
| 文章编号： | 1671-6132（2006）08-0054-03 |
| 收稿时间： | 2006-02-15 |
| 修稿时间： | 2006年2月15日 |
The Cost Accounting and Value Accounting of Human Resource |
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| HUANG Li-li.The Cost Accounting and Value Accounting of Human Resource[J].Journal of Nanyang Teachers College,2006,5(8):54-56. |
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| Authors: | HUANG Li-li |
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| Abstract: | The accounting of human resource is an important uprising section of accounting. It is the result of the market economy. The measurement of the accounting of human resource mainly solves the two problems of the scale of measurement and the property of measurement. In the measurement of the human resource accounting, Both the cost accounting of human resource and the value accounting of human resource can be analyzed. With the perfection of the development of the theory, the accounting of human resource would be more measurable and operational. |
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| Keywords: | human resource the accounting of human resource the cost accounting of human resource the value accounting of human resource |
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