摘要
随着全球人口老龄化,加强对劳动债务会计的研究,有助于解决目前在各国普遍存在的劳动债务日益庞大的问题。我国的劳动债务会计处理方式是在新旧社会保障制度交接运行过程中产生的,存在许多不完善之处。
With the global aging population,strengthening the study of the labour debt accounting is beneficial for sloving the common problem that labour debt is enlarging in every country at present.The accounting way dealing with labour debt in our country appears under the process of that old social security reguliation hands over th the new one,so has a lot of imperfect points.
出处
《山西广播电视大学学报》
2004年第2期87-88,共2页
Journal of Shanxi Radio & TV University
关键词
劳动
债务
会计
labor
debt
accounting