| 对人力资源成本会计核算的探讨 |
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| 引用本文： | 王艳青. 对人力资源成本会计核算的探讨[J]. 石家庄职业技术学院学报, 2000, 0(3) |
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| 作者姓名： | 王艳青 |
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| 作者单位： | 石家庄职业技术学院管理系!河北石家庄050081 |
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| 摘 要： | 对人力资源会计理论的研究及应用 ,是当今会计界面临的迫切问题。人力资源财务会计、人力资源成本会计、人力资源管理会计是人力资源会计的三个重要分支。人力资源成本的核算是保证人力资源财务会计信息质量、管理会计效率的重要手段 ,其核算过程包括会计确认、会计计量、会计记录和会计报告
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| 关 键 词： | 人力资源 成本 会计核算 |
Discussing on Human Resource Cost Accounting |
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| WANG Yan qing. Discussing on Human Resource Cost Accounting[J]. Journal of Shijiazhuang Vocational Technology Institute, 2000, 0(3) |
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| Authors: | WANG Yan qing |
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| Abstract: | Nowadays,the study and application of accounting theory on human resources are urgent problems to accountants.Human reresources financial accounting,human resources cost accounting,and human resources management accounting are three important branches of human resources accounting.Accounting of human resources cost is an important method to guarantee the information quality of human resources financial accounting and the efficiency of management accounting.The accounting process of human resources cost includes accounting confirm ation,accounting calculation ation,accounting record,and accounting reports. |
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| Keywords: | human resource cost accounting |
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