| 试论人力资源计入无形资产的必要性及其可行性 |
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| 引用本文： | 温畅,荀厚平. 试论人力资源计入无形资产的必要性及其可行性[J]. 水利经济, 2006, 24(2): 43-45 |
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| 作者姓名： | 温畅 荀厚平 |
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| 作者单位： | 江苏省技术师范学院财经学院,江苏,常州,213015;河海大学商学院,江苏,南京,210098 |
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| 摘 要： | 人力资源在知识经济时代正发挥着比传统的有形资产更为重要的作用,但却一直未能进入会计核算的范围。从传统财务会计在无形资产定义与处理的局限性入手,探讨人力资源应计入无形资产的必要性,提出从传统财务会计到人力资源财务会计过渡,把人力资源计入无形资产不仅是必要的而且是可行的。
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| 关 键 词： | 知识经济 无形资产 人力资源 |
| 文章编号： | 1003-9511（2006）02-0043-03 |
| 收稿时间： | 2005-12-08 |
| 修稿时间： | 2005-12-08 |
On necessity and feasibility of human resources charged to invisible assets |
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| WEN Chang,et al. On necessity and feasibility of human resources charged to invisible assets[J]. Journal of Economics of Water Resources, 2006, 24(2): 43-45 |
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| Authors: | WEN Chang et al |
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| Abstract: | During the knowledge times,human resources are now playing more important role than the traditional invisible assets.However,they have not been charged to the range of business accounting.Based on the definition of traditional financial accounting in invisible assets as well as its limitation of treatment,the necessity of human resources charged to invisible assets is discussed,and it is also feasible. |
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| Keywords: | knowledge economy invisible assets human resources |
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