| 浅谈人力资源核算及管理 |
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| 引用本文： | 张信东. 浅谈人力资源核算及管理[J]. 经济问题, 2001, 0(10): 29-30 |
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| 作者姓名： | 张信东 |
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| 作者单位： | 山西大学,数学系,山西,太原,030006 |
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| 摘 要： | 在知识经济时代，人力资源作为决定生产力发展水平的重要生产要素，已引起社会的关注和重视，被认为是21世纪企业最富活力、最具潜力的经济资源。人力资源符合资产的定义，理应纳入企业财务会计报表体系，正式对外公布；其管理重点应着重于投资决策方面。
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| 关 键 词： | 人力资源核算 人力资源管理 财务会计报表体系 投资决策 企业 |
| 文章编号： | 1004-972X(2001)10-0029-02 |
| 修稿时间： | 2001-07-25 |
On Accounting and Management of Human Resource |
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| ZHANG Xin-dong. On Accounting and Management of Human Resource[J]. On Economic Problems, 2001, 0(10): 29-30 |
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| Authors: | ZHANG Xin-dong |
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| Affiliation: | ZHANG Xin-dong |
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| Abstract: | As an important element in determining productivity level of an enterprise, human resource has stood out in our society and be regarded as the most vigorous and the most potential economic resources of 21 century --the era of knowledge economy. Human resource should be brought into the system of financial accounting statements and be reported to the whole formally. The management to the human resource should be focus on investment decision. |
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| Keywords: | human resource accounting recording and reporting management |
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