摘要
人力资源会计是一门新兴的学科,是解决企业管理中人力资源问题。本文针对我国人力资源会计的研究现状,从内外两个方面探讨人力资源会计实施存在的困境,阐明我国实施人力资源会计的可行性和必要性。
A new developing discipline that human resources accountant is,Solve the human resources problem in business administration.This text to human resources not of our country for research of accountant current situation,from inside and outside respect of two pieces probe into there aren't human resources the accountants,expound that our country implements the human resources accountant's feasibility and necessity.
出处
《福建林业科技》
2004年第3期139-143,共5页
Journal of Fujian Forestry Science and Technology