摘要
人力资源会计与股份有限公司都是我国新兴的产物 ,二者的融合在实践中未曾尝试 .本文从理论上初步探讨了我国建立人力资源会计和股份有限公司的特殊性 。
Both human resources accoungting and limited companies are the new and developing products in China.However,no attempt has been made to combine them in practice.This article makes a preliminary theoretcal study of the basis on which human resources accounting is established in China and discusses the limitations of limited company system.As to the harmonization of the human factors,this article expounds the model of human resources accounting that it can be combined with limited company system in respect of feasibilit and operatability.
出处
《天津工业大学学报》
CAS
2001年第2期24-25,37,共3页
Journal of Tiangong University
关键词
人力资源
人力资源会计
股份有限公司
资产
human resources
human resources accounting
limited company
asset