| 对建立人力资源会计制度的思考 |
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| 引用本文： | 冯淑变.对建立人力资源会计制度的思考[J].山西经济管理干部学院学报,2002,10(4):29-30,48. |
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| 作者姓名： | 冯淑变 |
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| 作者单位： | 运城市农业机电学校,山西,运城,044000 |
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| 摘 要： | 在知识经济时代，人力资源的价值在经济发展中具有极其重要的作用。作为以反映和监督为最基本职能的会计核算，应当把人力资源的确认、计量和核算，作为其重要内容之一。
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| 关 键 词： | 会计制度 人力资源会计 |
| 文章编号： | 1008-9101(2002)04-0029-02 |
Thougts on the Establishment of Accounting System for Human Resource |
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| FEN Shu-bian.Thougts on the Establishment of Accounting System for Human Resource[J].Journal of Shanxi Institute of Economic Management,2002,10(4):29-30,48. |
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| Authors: | FEN Shu-bian |
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| Institution: | FEN Shu-bian |
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| Abstract: | At the age of knowledge economy, human resource plays a very important part in economic development. So it is imperative for Accounting, the basic function of which it is to reflect and supervise, to include as its main function the confirmation, calculation and accounting of human resource. |
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| Keywords: | Accounting for Human Resource Capital Human Resource of Management Human Resource of Management |
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