| 浅析人力资源会计 |
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| 引用本文： | 刘燕. 浅析人力资源会计[J]. 物流科技, 2005, 28(12): 107-108,F0003 |
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| 作者姓名： | 刘燕 |
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| 作者单位： | 黑龙江省农垦社会保险事业管理局,黑龙江,哈尔滨,150036 |
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| 摘 要： | 本文人人力资源会计的定义、在我国建立的必要性，其基本内容、建立条件等几方面对人力资源会计进行了全面的论述。对人力资源成本会计和人务资源价值会计的关系，人力资源会计属于无形资产等问题作了一些探讨。
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| 关 键 词： | 人力资源会计 人力资源成本会计 人力资源价值会计 |
| 文章编号： | 1002-3100（2005）12-0107-03 |
| 收稿时间： | 2005-08-09 |
| 修稿时间： | 2005-08-09 |
Simple Analysis of Human Resources Accounting |
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| LIU Yan. Simple Analysis of Human Resources Accounting[J]. Logistics Management, 2005, 28(12): 107-108,F0003 |
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| Authors: | LIU Yan |
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| Affiliation: | Heilongjiang Social Insurance Bureau of State Farms ,Harbin 150036 ,China |
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| Abstract: | This text go on the overall argumentation to the human resources accounting from the human resources accounting's definition, necessity, basic contents and conditions set up in our country. The text make some discussions about the cost accounting of human resources and the human resources value accounting's relation, the human resouces accounting is such questions as the intangible assets, etc. |
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| Keywords: | human resources accounting human resources cost accounting human resources value accounting |
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