企业人力资源的会计化处理

Management of Enterprise's Human Resource through Accounting

企业人力资源作为一种无形资产 ,应列为资本性支出 ,作为一项长期资产 ,在人力资源的受益期内摊销 ,更符合权责发生制原则。

Enterprise's human resources, as the intangible assets, are listed as the capital expenditure. As the long-term assets, spreading out goods for sale in pay-off period of human resources is in agreement with creditor's rights.