摘要
人力资源开发会计信息是无形资产理论在会计领域的深入和发展。科学地确认、计量、记录和报告会计主体的人力资产开发信息,确立劳动者在各会计主体中的地位,促使各会计主体有效利用人力资产,合理开发人力资产,具有十分重要的意义。本论文从无形资产——人力资源开发中的必要性入手,对无形资产——人力资源开发会计的确认、计量、记录和报告等信息进行研究。
Accounting information concerning human resources development shows the development of theories on intangible assets in accounting. It is of great importance to confirm, measure, record and report human resources information in accounting as well as promote the rational use and development of human resources. The paper based on the necessity of human resources development, studies the confirm, measurement, record and report of human resources in accounting.
出处
《广东经济管理学院学报》
2005年第2期54-57,共4页
Journal of Guangdong Institute of Business Administration
关键词
无形资产
人力资源开发
会计信息
intangible assets,development of human resource,accounting information
