摘要
分析了人力资本的特点和法律属性,讨论了人力资本实现股份化后其价值评估和会计计量的方法。
This paper analyzes on the features and legal attribute of the human capital, and discusses on the methods for the value assessment and accounting measure of the human capital after the human capital turns into the stocks.
出处
《科技情报开发与经济》
2006年第5期240-241,共2页
Sci-Tech Information Development & Economy
关键词
人力资本
价值评估
会计计量
human capital
value assessment
accounting measure
