| 企业人力资源会计的探索（之一） |
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| 引用本文： | 俞雪花.企业人力资源会计的探索（之一）[J].五邑大学学报(社会科学版),1999,1(3):68-71. |
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| 作者姓名： | 俞雪花 |
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| 作者单位： | 五邑大学经济管理系!广东江门，529020 |
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| 摘 要： | 人力资源会计是把人作为企业、单位的资源进行核算和报告，为企业合理控制人才流失、合理评估企业资产、评估人力资源增减变化对企业增益影响提供有用的信息。传统会计没有单独核算人力资源成本和价值，财务报告也未披露人力资源方面的信息。本文侧重从人力资源会计在企业中实行的必要性、可行性及面临的问题进行探索。
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| 关 键 词： | 人力资源 人力资源管理 人力资源会计 |
An Initial Study of Human Resource Accounting in Enterprises |
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| YU Xue-hua.An Initial Study of Human Resource Accounting in Enterprises[J].Journal of Wuyi University(Social Sciences Edition),1999,1(3):68-71. |
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| Authors: | YU Xue-hua |
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| Abstract: | Human resource accounting calculates and reports on the human resource of an entity so as to provide information for a reasonable control of the loss of human resource upon the interest of the entity. However, traditional accounting does nct separately take into account the cost and value of human resource, nor does a financial report reveal information concerning human resource. This paper probes into the necessity, feasibility and possible problems of the introduction of human resource accounting enterprises. |
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| Keywords: | human resource management accounting |
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