| 谈人力资源会计归属问题 |
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| 引用本文： | 薛亚梅.谈人力资源会计归属问题[J].安阳师范学院学报,2000(3). |
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| 作者姓名： | 薛亚梅 |
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| 作者单位： | 安阳市财会学校!河南安阳455000 |
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| 摘 要： | 人力资源会计计量问题一直是会计人员争论焦点。我认为首先确定它应属于什么学科范畴 ,其余问题才容易解决。本文就人力资源会计归属于管理会计展开论述。
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| 关 键 词： | 人力资源 人力资源会计 人力资源价值 |
On pertaining of the Manpower Resources |
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| XUE Ya-mei.On pertaining of the Manpower Resources[J].Journal of Aayang Teachers College,2000(3). |
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| Authors: | XUE Ya-mei |
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| Abstract: | The measure of the manpower resources has always been a controversy point of the accountants.I believe we should first definite what subject field it belongs to and then the rest questions can be settled easily. The following article discusses the question about pertaining of the manpower resource accounting . |
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| Keywords: | manpower resources manpower resource accounting the cost of the manpower resources |
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