| 人力资源增值能力会计计量之思考 |
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| 引用本文： | 袁振兴. 人力资源增值能力会计计量之思考[J]. 河北经贸大学学报, 2003, 24(2): 73-77 |
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| 作者姓名： | 袁振兴 |
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| 作者单位： | 河北经贸大学,石家庄,050091 |
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| 摘 要： | 建立人力资源会计核算体系要解决的基本问题之一是人力资源的计量。历史上,对人力资源计量主张计量其成本或计量其价值。但是,本文认为人力资源的计量内容为人力资源成本和人力资源增值能力(而不是人力资源价值),并且人力资源的增值能力应该成为人力资源计量的重点。
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| 关 键 词： | 人力资源 会计核算体系 人力资源成本 人力资源增值能力 |
| 文章编号： | 1007-2101(2003)02-0073-(05) |
| 修稿时间： | 2002-11-26 |
Peflection on Accounting Meaourement on The Appreciafion Capacity of Human Resources |
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| Yuan Zhenxing. Peflection on Accounting Meaourement on The Appreciafion Capacity of Human Resources[J]. Journal Of Hebei University Of Economics and Trade, 2003, 24(2): 73-77 |
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| Authors: | Yuan Zhenxing |
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| Abstract: | In general,there are main views concerning the contents of measurement on human resources:meaowing human resources or human resources valuation In this article,the author believes that the central contents of measuring human resources should be the appreciation capacity of human resources and the cost of human resources With the former as an emphasis. |
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| Keywords: | human resourced auounting measurement system cost of human resources the appreciation capacity of human resources |
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