摘要
由于宏观经济环境、法律制度等方面存的制约,人力资源会计在我国难以得到顺利的实施。文章分析了我国实施人力资源会计的制约因素并提出了相应的对策和建议。
Because aspects and so on macro economic environment, legal regime save the restriction, human resources accountant obtains the smooth implementation with difficulty in our country. The article analyzed our country to implement the human resources accountant's restriction factor and to propose the corresponding countermeasure and the suggestion.
出处
《改革与开放》
2009年第9X期88-89,共2页
Reform & Openning
关键词
人力资源
人力资源会计
人力资本价值
human resources
human resources accounting
human capital value