摘要
人力资源会计理论还处于研讨阶段,以恒等式物力资产+人力资源投资+人力资产=负债+劳动者权益+所有者权益为基础,阐述了人力资源会计计量方法,并说明了人力资源会计计量时的几点注意事项。
The accountancy of human resource is still in the stage of studying and discussing. It elaborates the method of the accountancy calculation of the human resource, and also explains what must be noticed when we calculate on the basis of the identical equation material resources property ＋ the human resource investment ＋the manpower property= debt＋ worker rights＋ proprietor rights for foundation.
出处
《泰州职业技术学院学报》
2006年第1期75-78,共4页
Journal of Taizhou Polytechnic College
关键词
人力资源
会计计量
方法
human resource
accountancy calculation
method
