| Study on human resources cost accounting based on standards and general rules |
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| 作者姓名： | XU Ya-hu |
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| 作者单位： | School of Accounting, Zhongnan University of Economics and Law, Wuhan 430073, China |
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| 摘 要： | The issue of the new standards for employees＇ salary and general financial rules that include employees＇ salary and relevant expenditures, have a great impact on human resources cost accounting. This paper performs a specialized study on human resources cost and employees＇ salary, accounts setting and accounting treatment for human resources cost accounting, human resources cost report, etc. on the basis of relevant provisions in the new Chinese accounting standards, the general financial rules, international accounting standards, and relevant academic research findings.
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| 关 键 词： | 成本会计 人力资源成本 职工工资 成本报告 准则 |
Study on human resources cost accounting based on standards and general rules |
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| XU Ya-hu.Study on human resources cost accounting based on standards and general rules[J].Journal of Modern Accounting and Auditing,2007,3(11):1-6. |
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