摘要
人力资源会计是会计学的一个新兴的重要分支学科,它是市场经济的产物。本文首先介绍我国人力资源会计计量的观点即对人力资源会计的确认与计量问题作了一些探讨,着重对人力资源成本会计和人力资源价值会计进行了分析。最后,与传统会计对人力资源的计量作了比较,提倡人力资源会计的计量。
Brought up by market economy,The human resources accountancy is a newly arisen and important branch of accounting.This text introduced first human resources the accountancy calculate in our country to namely really recognize and calculated the problem to make some to study,put great emphasis on to human resource accountancy to proceeds to human resource cost accounting with the worth an accountancy of human resource the analysis.Finally,it made the comparison to calculating of human resource with the traditional accountancy,and promote the calculating of human resource accountancy.
出处
《福建商业高等专科学校学报》
2006年第5期45-49,共5页
Journal of Fujian Commercial College
关键词
人力资源会计
人力资源成本会计
人力资源价值会计
会计计量
human accountancy,accountancy of human cost accounting,human resource of accountancy,calculates of human resource accountancy
