| 人力资源会计探析 |
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| 引用本文： | 刘芳.人力资源会计探析[J].企业科技与发展,2009(2):130-131. |
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| 作者姓名： | 刘芳 |
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| 作者单位： | 陕西理工学院管理系,陕西汉中723000 |
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| 摘 要： | 进入知识经济时代,人作为一种资源越来越受到重视,人力资源的重要性日益彰显,推行人力资源会计是经济发展的必然要求。文章以人力资源会计核算的一般过程为线索,对人力资源会计的相关问题进行探讨。
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| 关 键 词： | 人力资源 会计 资产 计量 |
A Pilot Study on Human Resource Accounting |
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| Institution: | LILT Fang (The Department of Management of Shanxi University of Technology, Hanzhong Shanxi 723000) |
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| Abstract: | In the knowledge economy era, as a kind of resource, man has been pay attentio. It has become an inevitable demand of economic development to popularize human resource accounting. The article proposes the relevant issues coneerning human resource accounting with the process of HR accounting and checking as the thread. |
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| Keywords: | human resource accounting accounting asset computing |
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