| 人力资源价值会计货币计量方法综述 |
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| 引用本文： | 彭红云,沈菊琴. 人力资源价值会计货币计量方法综述[J]. 财会通讯, 2004, 0(8) |
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| 作者姓名： | 彭红云 沈菊琴 |
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| 作者单位： | 河海大学商学院，河海大学商学院 江苏 南京 210098，江苏 南京 210098 |
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| 摘 要： | 人力资源价值会计是发展至今比较成熟的人力资源会计模式,对其计量方法的研究成果颇丰。本文通 过总结国内外较成熟的人力资源价值货币计量方法,为进一步开展这方面的研究提供条件和根据。
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| 关 键 词： | 人力资源价值会计 计量方法 综述 |
A Summary of Monetary Measurement Methods of Human Resource Value Accounting |
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| Peng Hongyun Shen Juqin. A Summary of Monetary Measurement Methods of Human Resource Value Accounting[J]. Communication of Finance and Accounting, 2004, 0(8) |
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| Authors: | Peng Hongyun Shen Juqin |
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| Abstract: | So far human resource value accounting is the relatively ripe human resource accounting mode. The achievement in research of its measurement methods is rich. This article summarizes the relatively ripe human resource value monetary measurement methods at home and abroad, in order to offer the condition and foundation for developing the research in this respect further. |
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| Keywords: | Human resource value accounting Measurement method Summary |
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