| 人力资源会计与股份有限公司 |
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| 引用本文： | 刘祥颖.人力资源会计与股份有限公司[J].天津工业大学学报,2001,20(2):24-25,37. |
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| 作者姓名： | 刘祥颖 |
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| 作者单位： | 天津工业大学管理学院, |
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| 摘 要： | 人力资源会计与股份有限公司都晚国新兴的产物，二者的融合在实践中未曾尝试，本文从理论上初步探讨了我国建立人力资源会计和股份有限公司的特殊性，并阐明了人力资源会计应用于股份有限公司的可行性和操作性。
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| 关 键 词： | 人力资源 人力资源会计 股份有限公司 资产 |
| 文章编号： | 1671-024X(2001)02-0024-02 |
Research on the feasibility and operability of human resources accounting and limited companies |
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| LIU Xiang,ying.Research on the feasibility and operability of human resources accounting and limited companies[J].Journal of Tianjin Polytechnic University,2001,20(2):24-25,37. |
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| Authors: | LIU Xiang ying |
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| Abstract: | Both human resources accoungting and limited companies are the new and developing products in China.However,no attempt has been made to combine them in practice.This article makes a preliminary theoretcal study of the basis on which human resources accounting is established in China and discusses the limitations of limited company system.As to the harmonization of the human factors,this article expounds the model of human resources accounting that it can be combined with limited company system in respect of feasibilit and operatability. |
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| Keywords: | human resources human resources accounting limited company asset |
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