| 以人力资本为导向看会计学科的缺陷 |
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| 引用本文： | 何杨英,危孙忠.以人力资本为导向看会计学科的缺陷[J].唐山学院学报,2007,20(6):82-84. |
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| 作者姓名： | 何杨英 危孙忠 |
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| 作者单位： | 仰恩大学,福建,泉州,362014 |
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| 摘 要： | 会计学科作为软科学的一个组成部分,在人力资源的开发、利用和管理过程中发挥重大作用,但目前我国的财务报告在披露人力资源方面还存在很多不足。
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| 关 键 词： | 人力资本 会计学科 缺陷 |
| 文章编号： | 1672-349X（2007）06-0082-03 |
| 收稿时间： | 2007-09-28 |
| 修稿时间： | 2007年9月28日 |
The Defects in Accounting Branch of Learning from the Perspective of Human Capital Orientation |
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| HE Yang-ying,WEI Sun-zhong.The Defects in Accounting Branch of Learning from the Perspective of Human Capital Orientation[J].Journal of Tangshan College,2007,20(6):82-84. |
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| Authors: | HE Yang-ying WEI Sun-zhong |
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| Abstract: | As part of soft science,accounting branch of learning plays an important role in developing,utilizing and managing human resources.But at present there are many defects in revealing the information of human resources in China's financial reports. |
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| Keywords: | human capital accounting branch of learning defect |
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