人力资源会计相关问题探讨

Enquiry Into the Problems Concerning Human Resources Accounting

作为一门新的学科,人力资源会计有其独特的理论和方法体系,对人力资源会计的内涵、基本 假设和核算程序及方法等几个问题作了初步的探讨。

As a new scientific territory, human resources accounting is characterized by the unique systerns of theories and methodology. The paper is about preliminary inquiries into such theoretical problems as the connotation of human resources accounting, the objectives of accounting, basic assumptions, accounting principles, and calculating procedures and methods.