摘要
阐述了企业人力资源控制的基本概念 ,从人力资源管理机构、人力资源会计等方面介绍了人力资源会计制度设计的基本内容 ,并对人力资源会计的计量方法进行了论述。
The basic conception of human resource control in enterprise is elaborated; at the same time from human resource administration, human resource accounting and other aspects the design of human resource accounting system is introduced as well as related measuring method.
出处
《山西建筑》
2004年第15期134-135,共2页
Shanxi Architecture
关键词
人力资源
会计制度
设计
应用
human resource, accounting system, design, application