摘要
在知识经济时代和加入WTO的背景下,人力资源使用应当有成本观念和意识。本文就是通过对人力资源及其成本管理概念、意义、内容、会计方法的论述,把经济学与人事管理学、财务管理与人事管理结合起来,研究高校人力资源的使用状况,对于丰富会计内容,完善会计制度,加强人力资源的成本管理,合理有效地开发和利用人力资源有着重要的实践意义。
Under circumstances of intellectual economy and our entry into the WTO, the new concepts and i-deas of cost should be added to the application of the human resources. This article combines economics, financial management with personnel management to make a research to the application of human resources in the university by expounding human resources and the concept of cost management, the significance, the content and the accounting methods of it, which is of great pragmatic significance to enrich the accounting content, to optimize accounting system, to strengthen the cost management of human resources and to develop and make use of human resources reasonably and effectively .
出处
《乐山师范学院学报》
2002年第6期18-20,共3页
Journal of Leshan Normal University
