摘要
人力资源会计计量问题一直是会计人员争论焦点。我认为首先确定它应属于什么学科范畴 ,其余问题才容易解决。本文就人力资源会计归属于管理会计展开论述。
The measure of the manpower resources has always been a controversy point of the accountants.I believe we should first definite what subject field it belongs to and then the rest questions can be settled easily. The following article discusses the question about pertaining of the manpower resource accounting .
关键词
人力资源会计
学科范畴
管理会计
人事管理
manpower resources
manpower resource accounting
the cost of the manpower resources.
