试论人力资源会计 |
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引用本文: | 王家颖.试论人力资源会计[J].同煤科技,2003(2):43-44. |
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作者姓名: | 王家颖 |
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作者单位: | 大同煤矿集团公司财务部 |
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摘 要: | 对人力资源会计作了一些粗浅的研究,讨论了有关人力资源会计的确认、计量、核算及信息披露方式等,旨在为我国的人力资源会计研究提供建设性思路。
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关 键 词: | 人力资源会计 计量 核算 信息披露方式 中国 无形资产 企业 |
文章编号: | 1000-4866(2003)02-0043-02 |
Try to Discuss on Human Resources Accounting |
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Authors: | Wang Jiaying |
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Affiliation: | Wang Jiaying |
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Abstract: | The paper makes a study of human resources counting, and also discusses the ways of confirming, calculating, business accounting and information announcing .The purpose is to gives us some constructive suggestions for the study of human resources accounting in our country. |
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Keywords: | economy plan and management accountant management human resources accounting |
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