| 人力资源会计有关问题探讨 |
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| 引用本文： | 彭刚. 人力资源会计有关问题探讨[J]. 贵州大学学报(社会科学版), 2004, 22(6): 29-31,50 |
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| 作者姓名： | 彭刚 |
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| 作者单位： | 贵州民族学院,经济管理系,贵州,贵阳,550025 |
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| 摘 要： | 人力资源会计是会计学的一个崭新的分支,是鉴别和计量人力资源数据的一种会计程序和方法。本文就人力资源会计的确认与计量问题进行探讨,并对人力资源成本会计和人力资源价值会计进行分析。提出在我国建立人力资源会计的一些设想,最后论述人力资源会计在我国企业管理中的运用。
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| 关 键 词： | 人力资源会计 人力资源成本会计 人力资源价值会计 人力资产 人力资本 |
| 文章编号： | 1000-5099(2004)06-0029-03 |
| 修稿时间： | 2004-06-20 |
Research on the Problem Related to Human Resources Accountancy |
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| PENG Gang. Research on the Problem Related to Human Resources Accountancy[J]. Journal of Guizhou University(Social Science), 2004, 22(6): 29-31,50 |
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| Authors: | PENG Gang |
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| Abstract: | Human resources accountancy, as a new branch of accounting, is an effective procedure and method to identify and calculate human resource data. This paper makes an endeavor in search of the confirmation and calculation of human resource accountancy together with an analysis in value accountancy and cost accountancy as well. Furthermore, it puts forward some tentative ideas of how to set up human resource accountancy in our country with a final discussion on the application of human resource accountancy in the business management of our country. |
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| Keywords: | human resource accountancy human resource cost accountancy human resource value accountancy human assets human capital |
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