| 关于人力资源会计在我国的适用性及可行性研究 |
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| 引用本文： | 乔爱东,李珍. 关于人力资源会计在我国的适用性及可行性研究[J]. 当代经济管理, 2003, 25(6): 73-78 |
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| 作者姓名： | 乔爱东 李珍 |
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| 作者单位： | 1. 陕西省咸阳市财政局,陕西,咸阳,712000
2. 西北有色地质勘查局七一二总队,陕西,咸阳,712000 |
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| 摘 要： | 人力资源会计作为会计学的一个新兴分支,在许多问题上仍存在分歧。本文对人力资源会计的有关问题诸如人力资源会计的概念、目标、对象等作了进一步的探讨。进而以人力资源会计目标和计量对象为依据,研究了人力资源会计计量方法的选择,分析了人力资源会计在我国的适用性和可行性。认为人力资源会计在我国不仅适用而且可行。
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| 关 键 词： | 人力资源 人力资源会计 计量方法 |
| 文章编号： | 1003-3920(2003)06-0073-06 |
Adaptability and Feasibility of Human Resource Accounting in China |
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| QIAO Ai-dong LI-ZHen .Financial Bureau of Xianyang City Xianyang China .Northwest Bureau of Nonferrous Geological Expecting Xi anyang China. Adaptability and Feasibility of Human Resource Accounting in China[J]. Contemporary Economic Management, 2003, 25(6): 73-78 |
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| Authors: | QIAO Ai-dong LI-ZHen .Financial Bureau of Xianyang City Xianyang China .Northwest Bureau of Nonferrous Geological Expecting Xi anyang China |
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| Affiliation: | QIAO Ai-dong 1 LI-ZHen 21.Financial Bureau of Xianyang City Xianyang712000 China 2 .Northwest Bureau of Nonferrous Geological Expecting Xi anyang712000 China |
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| Abstract: | There exist a lot of divergences on the problem of the n ew branch of accounting human resource accounting HRA .The thesis beginin g with discussion of some aspects of HRA such as its concept aim and subje ct etc analyzes the selection of the counting methods of HRA as well as t he adaptability and feasibility to carry on it in China based on its aim and sub ject. |
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| Keywords: | human resources human resourec accounting counting methods |
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