| 人力资源会计相关问题探讨 |
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| 引用本文： | 卢健.人力资源会计相关问题探讨[J].江苏科技大学学报(自然科学版),2005,5(4):36-37,63. |
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| 作者姓名： | 卢健 |
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| 作者单位： | 江苏科技大学,学生工作处,江苏,镇江,212003 |
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| 摘 要： | 作为一门新的学科,人力资源会计有其独特的理论和方法体系,对人力资源会计的内涵、基本 假设和核算程序及方法等几个问题作了初步的探讨。
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| 关 键 词： | 人力资源会计 人力资源 人力资产 |
| 文章编号： | 1673-0453(2005)04-0036-02 |
| 修稿时间： | 2004年12月13 |
Enquiry Into the Problems Concerning Human Resources Accounting |
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| LU Jian Dept. of Student's Work,Jiangsu University of Science and Technology.Zhenjiang Jiangsu ,China.Enquiry Into the Problems Concerning Human Resources Accounting[J].Jiangsu University of Science and Technology:Social Science Edition,2005,5(4):36-37,63. |
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| Authors: | LU Jian Dept of Student's Work Jiangsu University of Science and TechnologyZhenjiang Jiangsu China |
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| Institution: | LU Jian Dept. of Student's Work,Jiangsu University of Science and Technology.Zhenjiang Jiangsu 212003,China |
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| Abstract: | As a new scientific territory, human resources accounting is characterized by the unique systems of theories and methodology. The paper is about preliminary inquiries into such theoretical problems as the connotation of human resources accounting, the objectives of accounting, basic assumptions, accounting principles, and calculating procedures and methods. |
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| Keywords: | human resources accounting manpower assets manpower capital |
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