摘要
近些年来,随着企业经营理念的不断更新和发展,企业资产的范围也在不断扩大,人力资源在企业的价值越来越被重视。本文通过对目前在国内外学术领域尚存争议的人力资源要素的确认与计量问题进行分析和讨论,最终提出了对人力资源要素进行确认与计量的具体方法和实施意见,以供国内外学术界和企业会计准则的制定者参考。
In recent years,with the development and renewal of the enterprise operating and managing concept,the content of the assets is enlarging,the value of human resource in the enterprise is more and more paid attention to.This paper analyzes and discusses the recognition and measurement of the human resource factor,and at last puts forward the specific methods and implementing suggestions about the recognition and measurement of the human resource factor so as to provide references for the domestic and foreign academic communities and the setters of accounting standard.
出处
《南阳理工学院学报》
2011年第5期109-112,共4页
Journal of Nanyang Institute of Technology
关键词
人力资源
确认与计量
资本化
human resource
recognition and measurement
capitalization
