摘要
人力资源会计是近年来学术界讨论较多的课题之一 ,然而其中众多文章对人力资源会计属性的界定还值得商榷。通过对人力资源会计的内涵、应用现状分析 ,探讨了其双重属性及适用前景等问题。
Human resources account is one of the issues often discussed recently in academe. However, some academic articles discussing the property of human resources account are worth of deliberating. Starting with the meaning of human resources account, the article explores the double-properties and applicable future of the account.
出处
《成都理工大学学报（社会科学版）》
2003年第4期71-72,共2页
Journal of Chengdu University of Technology:Social Sciences
关键词
人力资源会计
财务会计
管理会计
双重属性
human resources account
finance account
management account
double-properties
