| 人力资源会计问题初探 |
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| 引用本文： | 于树林.人力资源会计问题初探[J].石家庄经济学院学报,2001,24(3):275-278. |
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| 作者姓名： | 于树林 |
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| 作者单位： | 唐山师范学院,河北,唐山,063000 |
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| 摘 要： | 如何确定人力资源是一项重要的无形资产 ,如何用货币和非货币尺度对人力资源进行计量 ,如何对人力资源的管理成本和价值成本进行核算 ,如何充分揭示和披露人力资源的权益和费用 ,逐步建立和完善人力资源会计体系是知识经济时代的一项十分重要的工作 ,是需要各级财会人员和各级领导引起关注的一个大问题。
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| 关 键 词： | 知识经济 人力资本 计量 核算 报告 |
| 文章编号： | 1007-6875(2001)-03-0275-04 |
| 修稿时间： | 2001年1月2日 |
The Primary Discussion about the Human Resource Accounting System |
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| YU Shu-lin.The Primary Discussion about the Human Resource Accounting System[J].Journal of Shijiazhuang University of Economics,2001,24(3):275-278. |
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| Authors: | YU Shu-lin |
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| Abstract: | In intellectual economic time human resources is an essential factor in production.Strengthening the management and use of human resources plays an important part in pushing forward the development of intellectual economy.It is an extremely important job in intellectual economic time as to how to define human resources as an important intangible property,how to account the management cost and value cost,how to reveal and announce the rights and expenses and how to gradually establish and complete the system of human resources.More attentions should be paid by all levels of staff and leaders in accounting system. |
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| Keywords: | intellectual economy human resources calculate business accounting report |
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