摘要
人力资源会计在物流业中的特殊作用会给传统的财务会计带来一系列急需解决的新问题,本文对物流业推行人力资源会计有利因素和不利因素加以探讨,进一步提出了在我国物流业中应用推行人力资源会计的发展前景。
The special functions of manpower resources accountant in physical Distribution industry will bring aseries of new problems to traditional financial accountant. This text pursues manpower resources accountant' s favorable factors and unfavourable factors when probing into Physical Distribution Industry and proposes we should pursue the manpower resources accountant in our country' s Physical Distribution Industry further.
出处
《物流科技》
2004年第2期67-69,共3页
Logistics Sci-Tech