| 人力资源会计的核算与披露 |
| |
| 引用本文： | 吕沙,李洋.人力资源会计的核算与披露[J].成都师专学报,2009(4):101-103. |
| |
| 作者姓名： | 吕沙 李洋 |
| |
| 作者单位： | 四川师范大学商学院,四川成都610101 |
| |
| 摘 要： | 人力资源是企业最具活力的经济资源。在知识经济时代，企业的竞争力取决于其是否拥有丰富的人力资源。本文通过对人力资源会计的确认进行介绍，探讨了人力资源会计的核算方法，阐述了人力资源会计信息的披露形式，以求能满足企业管理者和企业外部有关人士对企业人力资源信息的需要。
|
| 关 键 词： | 人力资产 人力资本 人力资源盈余公积 人力资源会计报告 |
Accounting and Disclosure of Human Resources |
| |
| LV Sha,LI Yang.Accounting and Disclosure of Human Resources[J].Journal of Chengdu Teachers College,2009(4):101-103. |
| |
| Authors: | LV Sha LI Yang |
| |
| Institution: | (School of Business, Sichuan Normal University, Chengdu , Sichuan , 610101, China) |
| |
| Abstract: | Human resources are the most vigorous economic resource in a corporation. In the time of knowledge economy, the competence of corporation lies on whether it possesses rich human resources. This paper introduces the affirmation of accounting human resources, analyzes the accounting methods of human resources and expounds the disclosure forms of human resources accounting, in the hope of meeting the information demands from corporation managers or persons involved. |
| |
| Keywords: | human asset human capital human resource surplus accumulation human resource accounting report |
| 本文献已被 维普 等数据库收录！ |
