摘要
人力资源会计是会计领域的一个新兴分支。论述了我国推行人力资源会计的必要性,介绍了人力资源的确认和人力资源会计的计量,指出了我国推行人力资源会计应注意的问题。
The human resource accounting is a new branch of the accounting field. This paper discusses on the necessity of promoting the human resource accounting in China, introduces the confirmation of the human resource and the metrology of the human resource accounting, and points out some problems needing attention in promoting the human resource accounting in China.
出处
《科技情报开发与经济》
2005年第2期233-235,共3页
Sci-Tech Information Development & Economy
关键词
人力资源会计
人力资源价值
人力资产
会计计量
human resource accounting
value of human resource
human assets
accounting metrology
