摘要
阐述了人力资源会计的产生与发展以及我国人力资源会计的现状,提出了我国人力资源会计发展的对策与展望。
This paper expounds the initiation and development of human resources accounting and the present situation of our country's human resources accounting, and puts forward some countermeasures and prospects of the development of our country's human resources accounting.
出处
《科技情报开发与经济》
2003年第9期141-142,共2页
Sci-Tech Information Development & Economy
关键词
人力资源会计
会计学科
人力资源管理
human resources accounting
accounting subject
management of human resources