摘要
论述了人力资源会计的概念、人力资产的确认及人力资产的计量等,给出了在企业中实施人力资源会计的要点。
This paper discusses on the conception of the human resource accounting, the confirmation of the human assets, and the measurement of the human assets, etc., and puts forward the emphases of carrying out the human resource accounting in the enterprise.
出处
《科技情报开发与经济》
2006年第15期137-138,共2页
Sci-Tech Information Development & Economy
关键词
人力资源会计
人力资产确认
人力资产计量
human resource accounting
human assets confirmation
human assets measurement
