摘要
人力资源会计作为会计学科的一个重要分支,是企业人力资源管理中必不可少的一部分。本文结合人力资源会计的确认和计量,分析了如何进行人力资源会计工作。通过分析人力资源会计在企业中的运用,找出其存在的问题并提出相关的建议和对策。
As an essential branch of accounting subject,human resources accounting is an important part of enterprise human resources management. Based on the recognition and measurement of human resources accounting,this article mainly analyses how to carry out human resources accounting work. By analyzing application of human resources accounting in enterprises,this article puts forward relevant suggestions and countermeasures aiming at some existing problems.
出处
《南京财经大学学报》
2016年第3期72-76,共5页
Journal of Nanjing University of Finance and Economics
关键词
人力资源会计
会计确认
会计计量
human resources accounting
accounting recognition
accounting measurement