摘要
尽管劳动者权益会计模式具有独特的优势,但其成本较高。如果我们通过新的制度安排降低劳动者权益会计模式的成本,则该模式将是最佳选择。
Although the special superiority of the model of accounting for labour's benefit,its cost is rather high.If we reduce the cost of the model of accounting for labour's benefit,then it is the best model to be chosen.
出处
《税务与经济》
CSSCI
北大核心
2004年第5期40-41,共2页
Taxation and Economy
