| 人力资源会计计量模式探讨 |
| |
| 引用本文： | 孔龙,侯晓琴.人力资源会计计量模式探讨[J].兰州商学院学报,2005,21(5):100-102. |
| |
| 作者姓名： | 孔龙 侯晓琴 |
| |
| 作者单位： | 兰州商学院,会计学院,甘肃,兰州,730020 |
| |
| 摘 要： | 随着知识经济时代的到来,知识资本对国家和企业的贡献日益突出,人力资源及其计量方法也受到了会计界的重视.不同的计量方法有其不同的价值评判.本文对人力资源的计量模式进行了介绍和评价,同时根据马克思的剩余价值理论和模糊数学理论对随机价值模型进行了调整,形成新的调整后的随机模型.
|
| 关 键 词： | 人力资源会计 计量模式 随机报酬模型 |
| 文章编号： | 1004-5465（2005）05-100-03 |
| 收稿时间： | 2005-05-20 |
| 修稿时间： | 2005年5月20日 |
A Measure Mode of Human Resources Accounting |
| |
| KONG Long,HOU Xiao-qin.A Measure Mode of Human Resources Accounting[J].Journal of Lanzhou Commercial College,2005,21(5):100-102. |
| |
| Authors: | KONG Long HOU Xiao-qin |
| |
| Institution: | School of Accounting, Lanzhou Commercial College, Lanzhou 730020, China |
| |
| Abstract: | With the arrival of the era of knowledge-driven economy,the contribution to the state and the enterprise of knowledge capital is increasing day by day,meanwhile human resources and their measuring method have drawn much attention from the accounting field.Different measuring methods have different value judgement.The present article introduces and evaluates the measurement mode of human resources.At the same time,the random value model is adjusted according to Marx's surplus value theory and fuzzy mathematics theory in order to form random model. |
| |
| Keywords: | The human resources accounting measure mode Random remuneration model |
| 本文献已被 CNKI 维普 万方数据 等数据库收录！ |
|
