摘要
人力资源价值会计的计量主要不是以投入价值而是以产出价值作为人力资源价值的计量基础。这是在现有的国际形势和我国经济发展中逐渐得到认可和使用的,尤其是今年的新会计准则出台更加注重了对公允价值模式的计量和核算。研究了人力资源价值会计的主要计量方法,从而推动人力资源价值会计在我国的全面应用。
The metering of human resource accountant value is based on mainly output value, in stead of input value, which is gradually accepted by us and used in existing international situation. The nation＇s economy development, especially the new accountant rule promulgation, increases more attention to the metering and accounting of the equitable value mode. The paper mainly discuss the main metering methods and promotes the application of the human resource value accountant in our country.
出处
《交通科技与经济》
2007年第2期118-119,共2页
Technology & Economy in Areas of Communications
关键词
人力资源价值
货币性计量
非货币性计量
human resource value, currency metering, non - currency metering
