摘要
知识经济的到来 ,必然地带来了对人力资源的开发、利用与管理。本文从劳动者权益角度出发 ,对人力资源会计的理论前提以及具体核算和报告作一些探索 ,以求与同仁们商榷。
The appearance of knowledge economy will inevilably be followed by the development,utilization and management of human resources.Based on the labourers equity,the artile makes research on the accounting theoretical premise,particular accounting and report of the human resources in order to discuss them with my colleagues.
出处
《石家庄经济学院学报》
2000年第1期67-70,共4页
Journal of Shijiazhuang University of Economics
