摘要
进入21世纪,人类社会从工业经济时代步入了知识经济时代。在这个大环境中,竞争也相应地从自然资源的竞争转向人力资源的竞争,对人力资源的开发、利用和管理将成为人类社会发展的关键要素,在人力资源的开展、利用和管理过程中,不能回避的问题是,对人力资源会计的确认、计量、核算和报告,本文着重就此作些探讨。
Since the human society enters the new era (the 21th century), the competition for the natural resources changes into that for the manpower resources. The exploitation and management of the manpower resources will become an essential factor in the development of human society. This paper mainly explores an inevitable problem in the process that is the authentication, calculation, check and report of the accounting of manpower resources.
出处
《江西教育学院学报》
2002年第6期56-57,共2页
Journal of Jiangxi Institute of Education
