摘要
人力资源的开发、利用和管理对企业的发展起着关键作用。如何认识人力资源会计的确认问题,关系到人力资源价值的科学计量、人力资源绩效的定量、人力资源价值的会计核算、收益分配以及激励约束机制的建立。从资产的基本概念出发,将人力资源确认为企业的一项特殊资产,并对其计量、确认时点、分类以及特殊性进行了阐述。
The arrivals of era of knowledge-driven economy,make the competitions of skilled personnel aggravate day by day in enterprise,and the competitions play a key role to the development of the enterprise to the development,use of the manpower resources.How to know the manpower resources accountanting,concerns scienfic measures of manpower resources,the ration of the manpower resources performance,the accountant of manpower resources value adjusts,distribution of income and setting -up encouraging the tied mechanism.This text proceeds from basic conception of the assets and confirms the manpower resources as the special assets of enterprise,and its classifying and particularity have been explained while measuring,confirmed to it.
出处
《河南社会科学》
2004年第2期129-130,共2页
Henan Social Sciences
关键词
人力资源会计
确认
研究
manpower resources accountant
confirming
research
