摘要
人力资源会计是会计学的一个分支 ,其本质含义有三 :人力资源资产化是人力资源会计的基础 ;人力资源的价值管理是人力资源会计的核心 ;
Human resource accounting,as a branch of accounting,has three essential meanings: the capitalization of human resource is the basis of human resource accounting;the value management of human resource is the core of human resource accounting;providing human resource information to enterprises and personnel not belonging to the enterprise is the target of human resource accounting.
出处
《河北职业技术学院学报》
2004年第2期50-52,共3页
Journal of Hebei Polytechnic
