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知识经济时代呼唤人力资源会计
引用本文:赵玉茹. 知识经济时代呼唤人力资源会计[J]. 四川理工学院学报(自然科学版), 2003, 16(2): 88-92
作者姓名:赵玉茹
作者单位:北京市崇文区职工大学,北京,100061
摘    要:知识经济时代为人力资源会计的产生与应用提供了机遇,认识研究人力资源会计的重大意义、分析其应用的现状及其原因、构建一个与知识经济时代相适应,以人力资本为主导并与非人力资本相结合的会计理论与方法体系,是人力资源会计尽快在我国应用的有效途径。

关 键 词:知识经济  知识经济时代  人力资源  人力资源会计
文章编号:1008-438X(2003)02-0088-05
修稿时间:2003-05-09

Knowledge-based Economy Era Demanding Human Resource Accounting
ZHAO Yu-ru. Knowledge-based Economy Era Demanding Human Resource Accounting[J]. Journal of Sichuan University of Science & Engineering(Natural Science Editton), 2003, 16(2): 88-92
Authors:ZHAO Yu-ru
Abstract:Knowledge-based economy era provides a great opportunity for the creation and application of human resource accounting. Understanding the significance of the research of human resource accounting,analysing its applied present condition and reasons, and setting up its theoretic and methodological system that humanity captical dominates and combines with others are the efficient way to popularize human resource accounting in our country as soon as possible.
Keywords:knowledge-based economy  knowledge-based economy era  human resource  human resource accounting
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