| 浅论人力资源会计 |
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| 引用本文： | 裴玉.浅论人力资源会计[J].南京工程学院学报(社会科学版),2002,2(1):63-66. |
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| 作者姓名： | 裴玉 |
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| 作者单位： | 南京工程学院经济管理系,江苏,南京,210013 |
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| 摘 要： | 从人力资源会计的定义和在我国建立的必要性以及基本内容、建立条件等方面对人力资源会计进行了全面的论述。同时对人力资源成本会计和人力资源价值会计的关系、人力资源会计属于无形资产等问题作了一些探讨
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| 关 键 词： | 人力资源会计 确认 计量 无形资产 |
| 文章编号： | 1671-3753(2002)01-0063-04 |
| 修稿时间： | 2001年9月10日 |
A General Discussion on Human Resource Accounting |
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| PEI Yu.A General Discussion on Human Resource Accounting[J].Journal of Nanjing Institute of Technology:Social Science Edition,2002,2(1):63-66. |
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| Authors: | PEI Yu |
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| Abstract: | Based on the definition of human resource accounting ,this paper has a full discussion on several facets such as necessity of its founding in China, the basic content and the conditions of the founding. It also has some deep discussion on questions such as the relation between the cost accounting and the value accounting of human resource and the human resource accounting belonging to invisible capital. |
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| Keywords: | human resource accounting affirm measure invisible capital |
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