| 人力资源核算及其信息披露方法的探讨 |
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| 引用本文： | 贾卫国,曾杰杰,储淑媛. 人力资源核算及其信息披露方法的探讨[J]. 南京林业大学学报(人文社会科学版), 2001, 1(1): 38-41 |
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| 作者姓名： | 贾卫国 曾杰杰 储淑媛 |
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| 作者单位： | 南京林业大学经济管理学院,江苏,南京,210037 |
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| 摘 要： | 在论述人力资源信息对决策的重要性的基础上 ,指出了中国现行会计制度在人力资源核算上存在的问题 ,探讨了企业对人力资源投资成本、价值进行日常核算的方法 ,并说明了如何披露相关会计信息。
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| 关 键 词： | 人力资源 核算 会计信息 |
| 文章编号： | 1671-1165(2001)01-0038-O4 |
| 修稿时间： | 2000-12-14 |
A Discussion of the Accounting of Labor Resource and the Method to Release Fiscal in Formation Concerned |
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| JIA Wei guo,ZENG Jie jie,CHU Shu yuan. A Discussion of the Accounting of Labor Resource and the Method to Release Fiscal in Formation Concerned[J]. Journal of Nanjing Forestry University(Humanities and Social Sciences Edition), 2001, 1(1): 38-41 |
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| Authors: | JIA Wei guo ZENG Jie jie CHU Shu yuan |
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| Abstract: | This paper points out the shortcomings of the accounting regulations presently in effect in China.This theory is based on an analysis of the importance of decision making in the labor resource release into the accounting methods of the investment and value of labor resource, and illustrates that how to present the relative fiscal information in the balance sheet and the income statement. |
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| Keywords: | labor resource accounting fiscal information |
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