| 会计报告中人力资源会计核算初探 |
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| 引用本文： | 王争辉. 会计报告中人力资源会计核算初探[J]. 商洛学院学报, 2005, 19(3): 82-84 |
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| 作者姓名： | 王争辉 |
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| 作者单位： | 渭南师范学院人事处,陕西,渭南,714000 |
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| 摘 要： | 通过对资产负债表和损益表的解读分析,引入客户资产概念、构成,将人力资源会计的可行性和实用性纳入传统财务会计做了初步的尝试,以期带动人力资源会计理论的创新研究。
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| 关 键 词： | 负债表 损益表 客户资产 会计报告 |
| 文章编号： | 1008-3030(2005)03-0082-03 |
| 修稿时间： | 2005-06-18 |
A Chief Exploration of the Labor Force Resources'''' Accounting in Accounting Report |
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| WANG Zheng-hui. A Chief Exploration of the Labor Force Resources'''' Accounting in Accounting Report[J]. Journal of Shangluo University, 2005, 19(3): 82-84 |
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| Authors: | WANG Zheng-hui |
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| Abstract: | Firstly it is to analyze the property's debt table and the profit and loss table, then, with the help of the concept and constitution of the customer property, attempt preliminarily to apply the feasibility and the usability of labor force resources accounting in the traditional financial accounting in order to improve the innovating research of the labor force resources accounting theory. |
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| Keywords: | debt table profit and loss table customer property accounting report |
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