摘要
对人力资源会计作了一些粗浅的研究,讨论了有关人力资源会计的确认、计量、核算及信息披露方式等,旨在为我国的人力资源会计研究提供建设性思路。
The paper makes a study of human resources counting, and also discusses the ways of confirming, calculating, business accounting and information announcing .The purpose is to gives us some constructive suggestions for the study of human resources accounting in our country.
出处
《同煤科技》
2003年第2期43-44,共2页
Datong Coal Science & Technology
