摘要
分析了人力资源会计产生的原因,论述了我国建立人力资源会计的必要性,探讨了人力资源会计在我国企业管理中的应用前景,就人力资源部门的性质和地位及员工流动、员工工资等方面提出了几点建议。
The reason that the human resources accountant produced was explained.This article talked about the necessity of setting up the human resources accountant and the application of business administration in our country.Moreover some opinion has been put forward as the respects of the property and status,employee turnover,staff's salary of human resource department,etc.
出处
《太原科技》
2007年第4期30-31,共2页
Taiyuan Science and Technology
关键词
人力资源会计
人力资源成本会计
人力资产
运用
human resources accountant
accountant of human resources cost
manpower asset
Application