| 基于人力资源产权运作机制的会计制度安排研究 |
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| 引用本文： | 吴泷. 基于人力资源产权运作机制的会计制度安排研究[J]. 财会通讯, 2006, 0(8) |
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| 作者姓名： | 吴泷 |
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| 作者单位： | 宝鸡文理学院 陕西宝鸡721013 |
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| 摘 要： | 本文以所有权界定为基础,对包括产权结构、权能交易、权益分配在内的人力资源产权运行进行了分析,揭示了基于产权运行人力资源会计程序的内在机制,从产权的初始状态、权能的动态过程、到权益的最终结果为其会计处理设计制度安排,以寻求解决人力资源会计应用所面临的标准问题。
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| 关 键 词： | 人力资源 所有权 产权结构 权能交易 权益分配 会计制度 |
Study on the Accounting System Arrangement for Property Rights Operation Mechanism of Human Resources |
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| Wu Long. Study on the Accounting System Arrangement for Property Rights Operation Mechanism of Human Resources[J]. Communication of Finance and Accounting, 2006, 0(8) |
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| Authors: | Wu Long |
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| Abstract: | Based on the definition of ownership, this paper aims to make an systematical analysis to property rights operation of human resources including the structure of property rights, deals between powers and functions, and composition of rights and interests, opens out the inner mechanism of accounting procedures of human resources for property right operation, and seeks for criteria faced by accounting application of human resources according to systematical arrangement to accounting management from the initial property rights to dynamic powers and functions, till the ultimate rights and interests. |
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| Keywords: | Human resources Ownership The structure of proprietary rights Deals between powers and functions Composition of rights and interests Accounting system |
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