摘要
人力资源会计将成为知识经济时代的会计主流 ,研究的目的是将蕴涵于人体内的人力资源作为经济资源 ,对与其相关的信息的增减变动进行计量和报告。本文着重阐述了人力资源的历史成本、重置成本以及人力资源核算中帐户的设置。
Human resources accounting will become the mainstream in the time of knowledge economy,whose purpose is to take the human resources in one's body as the economic resources and measure and report the increase and decrease variation of ralated information.This article emphasizes on illustrating some important factors of human resources:historic cost,rearrangment cost and account arrangment in accounting the affirmation entering books value and the accounting handing.
出处
《有色矿冶》
2003年第1期57-59,共3页
Non-Ferrous Mining and Metallurgy
关键词
人力资源会计
公允价值
无形资产
未来工资报酬折现法
human resources
equitable value
incorporeal assets
cash conversion of future wages reward
