| 人力资源会计基本假设初探 |
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| 引用本文： | 齐梅,商丽萍. 人力资源会计基本假设初探[J]. 吉林省经济管理干部学院学报, 2003, 17(1): 22-23 |
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| 作者姓名： | 齐梅 商丽萍 |
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| 作者单位： | 鞍山师范学院,财经系,辽宁,鞍山,114005;辽宁省冶金地质勘查局,财务处,辽宁,鞍山,114000 |
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| 摘 要： | 重视和加强人力资源投资是促进一国经济持续增长的关键。人力资源具有特殊性。可从物化假设、会计主体假设、持续经营假设、会计期间假设、可计量假设、管理决定假设、决策有用性假设等方面正确认识人力资源会计基本假设。
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| 关 键 词： | 人力资源会计 基本假设 特殊性 |
| 文章编号： | 1009-0657(2003)01-0022-02 |
| 修稿时间： | 2000-11-11 |
A General View on the Basic Assumption of Human Resource Accounting |
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| QiMei,ShangLiping. A General View on the Basic Assumption of Human Resource Accounting[J]. Journal of Jilin Province Economic Management Cadre College, 2003, 17(1): 22-23 |
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| Authors: | QiMei ShangLiping |
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| Affiliation: | QiMei1,ShangLiping2 |
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| Abstract: | Thefocusofpromotingnationaleconomycontinuousgrowingistoemphasizeandstrengthentheinvestmentonhumanre source .Duetothepeculiarityofhumanresourceitself,thebasicassumptionofhumanresourceaccountingknowledgecanbeproperlyacquired throughmaterializedassumption ,accountingmainpartassumption ,continuousmanagementassumption ,accountingperiodassumption ,quantita tiveassumption ,managementdecisionassumptionanddecisivepracticalassumption ,etc . |
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| Keywords: | Human resource accounting Basic assumption Peculilarity |
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