| 浅论人力资源会计 |
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| 引用本文： | 马世义,蒋红. 浅论人力资源会计[J]. 武汉冶金管理干部学院学报, 2004, 14(3) |
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| 作者姓名： | 马世义 蒋红 |
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| 作者单位： | 武汉钢铁(集团)公司,组织人事部,湖北,武汉,430083 |
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| 摘 要： | 知识经济的到来推动了会计学的发展,又给会计学带来了许多问题,对在知识经济形态中处于主体地位的人力资源的研究,可以使我们更好的利用人才,为经济的发展作贡献。本文对现代企业建立人力资源会计的重要性和必要性,对建立人力资源会计的基础条件以及建立过程中应注意的一些问题进行了探讨。
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| 关 键 词： | 人力资源会计 重要性和必要性 基础条件 |
On Manpower Resources Accounting |
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| Ma Shi-yi,Jiang Hong. On Manpower Resources Accounting[J]. Journal of Wuhan Metallurgical Manager's Institute, 2004, 14(3) |
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| Authors: | Ma Shi-yi Jiang Hong |
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| Affiliation: | Ma Shi-yi Jiang Hong |
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| Abstract: | The knowledge economy has promoted the development of accounting, on the other hand, has brought a lot of problems to accounting. The study of manpower resources can enable to make better use of talents to contribute for economic development. The importance and necessity to establish manpower resources accounting in modern enterprises, basic condition and some other issues during setting up the human resources accounting have been discussed. |
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| Keywords: | manpower resources accounting importance and necessity basic condition |
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