摘要
分析和解释了人力资源的产权归属 ,确认人力资源是一种资产。阐述了人力资源与人力资本是两个不同的概念 ,对人力资源进行了分类 ,提出了人力资源会计计量方法 ,介绍了成本法与价值法的优势。
This paper analyzes and explains the proprietorship of human resources,confirms that human resources are the company's asset,expounds that human capital has different concept from human resources, classified human resources,proposes the human resources accounting measurement and introduces the advantages of costing and valuing.
出处
《长沙通信职业技术学院学报》
2003年第2期50-52,65,共4页
Journal of Changsha Telecommunications and Technology Vocational College
关键词
人力资源会计
产权
人力资本
成本法
价值法
human resources accounting
proprietorship
human capital
costing
valuing
