摘要
本文针对当前科技型企业存在的人力资本管理与核算、会计信息的完整性以及融资模式等几个特殊财务会计问题进行了分析 ,并提出了相应建议。
In this paper, the author analyses some special problems of financial accounting such as human resources management and calculation,the fullness of accounting information and the financing model that exists in the scientific-technological enterprises. On the basis of analysis, the author and brings forward some corresponding suggestions.
出处
《现代财经(天津财经大学学报)》
2001年第11期34-35,38,共3页
Modern Finance and Economics:Journal of Tianjin University of Finance and Economics
关键词
科技型企业
人力资本
无形资产
财务会计
Scientific technological Enterprises
Human Resources
Intangible Assets
Accounting Information
Venture Investment