| 人力资源会计的确认与计量 |
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| 引用本文： | 王春菊,李玉华,周家立.人力资源会计的确认与计量[J].煤炭技术,2007,26(5):152-153. |
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| 作者姓名： | 王春菊 李玉华 周家立 |
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| 作者单位： | 鹤岗矿业集团,水电热力公司,黑龙江,鹤岗,154100 |
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| 摘 要： | 人力资源会计是会计学科发展的一个新领域,通过一大批会计学者的坚持不懈的研究,到今天人力资源会计已逐步建立一套较完善的理论体系。文中从人力资源的确认、人力资产的特点、人力资产的计量等几方面对人力资源会计进行全面的论述,对人力资源会计的确认和计量作了进一步的探讨。
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| 关 键 词： | 人力资源 人力资产 无形资产 人力资源会计 基本内容 建立条件 |
| 文章编号： | 1008-8725（2007）05-0152-02 |
| 修稿时间： | 2007-01-10 |
Discusses Human Resources Accountant's Confirmation and Measurement Shallowly |
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| WANG Chen-ju,LI Yu-hua,ZHOU Jia-li.Discusses Human Resources Accountant''''s Confirmation and Measurement Shallowly[J].Coal Technology,2007,26(5):152-153. |
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| Authors: | WANG Chen-ju LI Yu-hua ZHOU Jia-li |
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| Affiliation: | Hegang Mining Industry Group Water and Electricity Thermal Energy Company, Hegang 154100, China |
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| Abstract: | The human resources accountant is a new field of accounting discipline development, pass the unremitting research of large quantities of accounting scholars, the human resources accountant has already set up a more complete theoretical system progressively until today. This text carries on the overall argumentation to the human resources accountant from several respects such as the affirmation, characteristic of manpower assets, measurement of manpower assets of the human resources, affirmation and measurement of the human resources accountant have done the further discussion. |
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| Keywords: | human resources manpower assets intangible assets human resources accountant basic content set up the condition |
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