| 人力资源会计对象的缺陷分析 |
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| 引用本文： | 刘玉勋.人力资源会计对象的缺陷分析[J].财务与金融,2008(5):71-74. |
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| 作者姓名： | 刘玉勋 |
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| 作者单位： | 广东肇庆学院经济与管理学院,广东,肇庆,526061 |
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| 基金项目： | 广东省自然科学基金，广东省普通高校人文社会科学规划项目 |
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| 摘 要： | 本文以会计对象为分析的基本元素，将人力资源会计按会计对象分为三个子系统：人力资源成本会计、人力资源资产会计、人力资源权益会计，在此基础上对人力资源会计的缺陷进行了分析，为人力资源会计的改进和发展奠定了基础。
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| 关 键 词： | 会计对象 人力资源成本会计、人力资源资产会计、人力资源权益会计 |
Analysis of The Flaw of Human Resources Accounting Object |
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| LIU Yu-xun.Analysis of The Flaw of Human Resources Accounting Object[J].Accounting and Finance,2008(5):71-74. |
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| Authors: | LIU Yu-xun |
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| Institution: | LIU Yu-xun (Economics and Management School, Guangdong Zhaoqing College) |
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| Abstract: | This paper takes the accounting object as analysis fundamental element,human resources accounting in accordance with the object of accounting is divided into three sub-system cost accounting of human resources, asset accounting of human resources,equity accounting of human resources. Based On this, the paper analyzed the deficiencies of human resources accounting,laid the foundation for the improvement and development of human resources accounting |
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| Keywords: | Human resource accounting Accounting object Cost accounting of human resources Asset accounting of human resources Equity accounting of human resources |
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