| 关于人力资源会计的探讨 |
| |
| 引用本文： | 范世森. 关于人力资源会计的探讨[J]. 江苏经贸职业技术学院学报, 2008, 0(4) |
| |
| 作者姓名： | 范世森 |
| |
| 作者单位： | 江苏经贸职业技术学院,国际教育学院,江苏,南京,211168 |
| |
| 摘 要： | 随着知识经济的到来,人力资源越来越受到重视,人力资源会计也在不断完善。其计量基础现分为成本法和价值法两大类型,并形成了成本型人力资源会计和权益型人力资源会计两大会计核算模式。通过对上述计量方法和会计模式的探讨,剖析各方法在实践中存在的问题,并从我国的实际情况出发,提出实际工作的可行方案。
|
| 关 键 词： | 人力资源 计量基础 成本型人力资源会计 权益型人力资源会计 |
Discussion on the Human Resource Accounting |
| |
| FAN Shi-sen. Discussion on the Human Resource Accounting[J]. , 2008, 0(4) |
| |
| Authors: | FAN Shi-sen |
| |
| Abstract: | Human resource Absorbed more and more attention accompanied by developing of knowledge-based economy.Human resource accounting is improving now.Through analyzing the basis of measurement and the procedures of human resource cost accounting and human resource equity accounting,exploring on the problems confronted during the practice,the author puts forward the options based on the situation in China. |
| |
| Keywords: | human resource basis of measurement human resource cost accounting human resource equity accounting |
| 本文献已被 CNKI 维普 万方数据 等数据库收录！ |
|
