摘要
知识经济时代,人力资源越来越受到重视,对人力资源的合理使用能为企业带来巨大的经济效益。因此,作为对企业人力资源成本与价值进行计量和报告的人力资源会计则显得尤其重要。
In the era of knowledge economy, greater importance, for the proper use of HR brings become increasingly important, because it accounts human resources (HR) have being been attached greater and an enterprise lots of profits. Therefore, the HR accounting has and offers reference report about the costs and values of HR in an enterprise.
出处
《绵阳师范学院学报》
2009年第4期15-17,共3页
Journal of Mianyang Teachers' College
关键词
知识经济
人力资源
人力资源会计
成本核算
knowledge economy
human resources
HR accounting
accounting of costs