| 人力资源会计的确认与计量 |
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| 引用本文： | 苏玲朵. 人力资源会计的确认与计量[J]. 时代经贸, 2007, 5(1X): 137-138 |
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| 作者姓名： | 苏玲朵 |
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| 作者单位： | 廊坊职业技术学院财会金融系,河北廊坊 |
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| 摘 要： | 本文从资产的定义出发进行研究，认为人力资源可以确认为资产；并且对人力资源成本会计和人力资源价值计量提出了一些方法。
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| 关 键 词： | 人力资源 资产控制 预期 人力资源成本 人力资源价值 确认计量 |
Remarks upon the confirmation and calculation of human resources accountingaccounting and finance department |
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| SU Ling - duo. Remarks upon the confirmation and calculation of human resources accountingaccounting and finance department[J]. Economic & Trade Update, 2007, 5(1X): 137-138 |
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| Authors: | SU Ling - duo |
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| Affiliation: | Langfang Polytechnic Institute ,Langfang Hebei |
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| Abstract: | From the definition of assets, I start the research and think that Human Resources can be confirmed as assets. At the same time, I also bring up some calculating methods in Human Resources Cost Accounting and Value Accounting. |
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| Keywords: | Human Resources Assets Control Probationary period Human Resources cost Human Resources value Confirm Calculate. |
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