摘要
在知识经济时代,传统会计理论与方法体系日显其局限性,人力资源会计将获得前所未有的发展机遇。探讨了知识经济时代发展人力资源会计的必要性和可能性、实施人力资源会计的理论基础和政策依据以及人力资源会计的确认和计量等问题。
In knowledge economy era, the traditional accounting theory and its method system are showing the limitation day by day, and the human resources acc ounting will obtain the unprecedented developing opportunities. This paper probe s into the problems of the necessity and possibility of developing the human res ources accounting in knowledge economy era, the theoretical foundations and poli cy accordance of practicing the human resources accounting, and the confirmation and measurement of the human resources accounting, etc.
出处
《科技情报开发与经济》
2004年第5期107-108,共2页
Sci-Tech Information Development & Economy
关键词
知识经济
人力资源会计
剩余价值
knowledge economy
human resources accounting
remaining value
