高新技术企业人力资本权益的审计视角

Human Capital Equity in the High-tech Enterprisesfrom the Point of View of Auditing

在知识经济时代和经济全球化背景下 ,高新技术企业人力资本的特征及在企业制度安排中的地位。

This paper analyses human capital in the high-tech enterprises and its role in the enterprise system arrangement to define the audit targets and contents of human capital equity.