| 人力资源会计的理论分析 |
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| 引用本文： | 郑秀芳.人力资源会计的理论分析[J].莆田学院学报,2006,13(6):26-28. |
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| 作者姓名： | 郑秀芳 |
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| 作者单位： | 莆田学院,管理学院,福建,莆田,351100 |
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| 摘 要： | 进入知识经济时代,人作为一种资源越来越受到重视,人力资源会计的重要性也突兀而出。试从人力资源会计赖以构建的基本理论供给的不足角度,分析人力资源会计迄今尚未得到广泛应用的原因,提出相应的对策。
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| 关 键 词： | 人力资本 人力资源会计 剩余索取权 |
| 文章编号： | 1672-4143(2006)06-0026-03 |
| 收稿时间： | 2006-03-28 |
| 修稿时间： | 2006年3月28日 |
The Theoretical Analysis of Human Resources Accounting |
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| ZHENG Xiu-fang.The Theoretical Analysis of Human Resources Accounting[J].journal of putian university,2006,13(6):26-28. |
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| Authors: | ZHENG Xiu-fang |
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| Institution: | Management College, Putian University, Putian 351100, China |
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| Abstract: | In the knowledge economy,Human——the greatest resource is increasingly appreciated,consequently,the importance of human-resource accounting has stood out.The paper based on the lack of basic theory in resource accounting,analyses some reasons why the human resource accounting has not yet been widely applied and puts forward some suggestions. |
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| Keywords: | human capital human resources accounting retain earning |
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