摘要
随着知识经济和全球经济一体化的到来,以“人力资本”为焦点的竞争时代应运而生,知识成为最重要的生产要素,知识劳动者成为社会财富的创造主体,人力资源成为企业竞争取胜的关健。在探讨中国建立人力资源会计必要性的基础上,分析了人力资源会计的确认和计量、人力资源会计的报告等问题。
As the coming of the knowledge economy, the period of the focus on the competition of manpower is showing up. Knowledge becomes the most important factor in production. Mental labors become the main creator for the resources of the society and manpower resources become the key of the enterprises competition. This paper based on exploring the necessity of the establishment of manpower resources accounting, mainly dislusses the problems of identification,measurement and the report of manpower resource accounting.
出处
《辽宁工程技术大学学报（社会科学版）》
2004年第4期403-405,共3页
Journal of Liaoning Technical University(Social Science Edition)
