| 论人力资源会计的发展及运用 |
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| 引用本文： | 梁婧.论人力资源会计的发展及运用[J].太原科技,2007(4):30-31. |
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| 作者姓名： | 梁婧 |
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| 作者单位： | 西山煤电股份公司官地矿生活总公司,山西,太原,030022 |
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| 摘 要： | 分析了人力资源会计产生的原因,论述了我国建立人力资源会计的必要性,探讨了人力资源会计在我国企业管理中的应用前景,就人力资源部门的性质和地位及员工流动、员工工资等方面提出了几点建议.
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| 关 键 词： | 人力资源会计 人力资源成本会计 人力资产 运用 |
| 文章编号： | 1006-4877(2007)04-0030-02 |
| 修稿时间： | 2007年2月28日 |
Talk about the Development and Application of the Human Resources Accountant |
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| Liang Jing.Talk about the Development and Application of the Human Resources Accountant[J].Taiyuan Science and Technology,2007(4):30-31. |
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| Authors: | Liang Jing |
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| Abstract: | The reason that the human resources accountant produced was explained.This article talked about the necessity of setting up the human resources accountant and the application of business administration in our country.Moreover some opinion has been put forward as the respects of the property and status,employee turnover,staff's salary of human resource department,etc. |
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| Keywords: | human resources accountant accountant of human resources cost manpower asset Application |
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