| 对人力资源会计研究困境与出路的思考 |
| |
| 引用本文： | 吴泷.对人力资源会计研究困境与出路的思考[J].会计研究,2010(1). |
| |
| 作者姓名： | 吴泷 |
| |
| 作者单位： | 西北大学经济管理学院,710127 |
| |
| 摘 要： | 人力资源会计研究的现实性应用性,要求理论研究走出对人力资源的成本与价值范畴的认识误区,以人力资源产权主体作为会计主体,通过对人力资源的产权主体、产权客体的分析与探索,进一步界定人力资源会计的会计客体,这是建立在认识论基础上的投资成本会计观、投入价值会计观方法论。
|
| 关 键 词： | 产权 人力资源 使用成本 效用价值 投资成本 投入价值 会计主体 会计客体 |
A New Leaf on the Study of Human Resources Accounting |
| |
| Wu Long.A New Leaf on the Study of Human Resources Accounting[J].Accounting Research,2010(1). |
| |
| Authors: | Wu Long |
| |
| Abstract: | The theoretical study of the accounting to the human resources requires us walking out the mistaken idea on the realization of the cost and value of human resources,but take the property right subject of human resources as the prerequisite.If the enterprise is as the property right subject of human resources,the operation result of property right caused from natural person subject to enterprise legal person subject through investing activities of human resources after rejecting those contents of human resou... |
| |
| Keywords: | |
| 本文献已被 CNKI 万方数据 等数据库收录！ |
|
