摘要
世界经济贸易一体化和知识经济的蓬勃发展带来了会计理论的巨大突破,由此产生了人力资源会计这一新型的会计学分支。探讨人力资源会计与会计原则的联系,试图把会计原则引入到人力资源会计的核算中,对其进行科学、合理的指导,以逐步深化对人力资源这项企业特殊的经济资源的认识。
The integration of the world economy and trade and the vigorous deve lopment of the knowledge-based economy brought about huge breakthroughs to the accounting theory, from which the human resource accounting, a new type accounti ng branch, is produced. This paper probes into the connection of the accounting principle and the human resource accounting, and tries to introduce the accounti ng principle into the calculation of the human resource accounting, and provide scientific and rational guidance for it, deepening gradually the understanding o f the human resource, a special economic resource of enterprise.
出处
《科技情报开发与经济》
2005年第7期211-213,共3页
Sci-Tech Information Development & Economy
关键词
会计原则
人力资源会计
会计核算
accounting principle
human resource accounting
accounting calcula tion
