摘要
阐述了人力资源会计的特征是人力资源资本化 ,并从多方位分析了人力资源资本化对企业财务平衡式、财务报表、利税、投资结构以及理财观念等产生的影响 ,进而提出了要创新财务理论和理财观念。
Illustrates that the characteristics of human resources accounting is capitalization of human resources, and the influences of which on an enterprise's financial balance,financial statement, taxation and profit, investment structure, and idea of managing financial affair are analyzed. Finally, making innovations in accounting theories and ideas of managing financial affairs is put forward.
关键词
人力资源
理财观念
企业财务
human resources
capitalization
managing financial affairs
