| 论人力资本会计的困惑与出路 |
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| 引用本文： | 王家华,.论人力资本会计的困惑与出路[J].华东经济管理,2011,25(8):106-109. |
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| 作者姓名： | 王家华 |
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| 作者单位： | 浙江师范大学,行知学院,浙江,金华,321004 |
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| 摘 要： | 文章剖析了人力资本会计存在的固感,并就存在的问题提出了解决的思路。即建立人力资本成本会计与人力资本产权会计来构建完整的人力资本会计,通过人力资本会计来提供人力资本成本和当期人力资本价值的信息,为人力资本管理服务。
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| 关 键 词： | 人力资本 人力资本成本 人力资本产权 企业剩余 |
Study on the Confusion and Direction of Human Capital Accounting |
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| WANG Jia-hua.Study on the Confusion and Direction of Human Capital Accounting[J].East China Economic Management,2011,25(8):106-109. |
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| Authors: | WANG Jia-hua |
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| Institution: | School of Business; Zhejiang Normal University; Jinhua 321004; China |
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| Abstract: | Based on the analysis of human capital accounting problems,this article points out that building human capital cost accounting and human capital property right accounting can construct a systematic human capital accounting.It will help the human resource management by providing information on human capital cost and human capital value through human capital accounting. |
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| Keywords: | human capital human capital cost human capital property right corporate residual |
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