摘要
在知识经济时代 ,人力资源的价值在经济发展中具有极其重要的作用。作为以反映和监督为最基本职能的会计核算 ,应当把人力资源的确认、计量和核算 ,作为其重要内容之一。
At the age of knowledge economy, human resource plays a very important part in economic development. So it is imperative for Accounting, the basic function of which it is to reflect and supervise, to include as its main function the confirmation, calculation and accounting of human resource.
出处
《山西经济管理干部学院学报》
2002年第4期29-30,48,共3页
Journal of Shanxi Institute of Economic Management
关键词
会计制度
人力资源会计
Accounting for Human Resource
Capital
Human Resource of Management
Human Resource of Management
