人力资源会计有关问题的探讨

Study on issues of human resource accounting

就人力资源会计模式等问题进行论述，在阐述早期的人力资源会计模式的优缺点的基 础上，着重对劳动者权益模式的会计核算进行探讨．

This paper discusses the questions of Human Resource Accounting. On the basis of elaborating characteristics of early human resource accounting pattern, it mainly studies accounting under labour benefit pattern