| 知识经济时代人力资源会计几个问题的探讨 |
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| 引用本文： | 郭书维.知识经济时代人力资源会计几个问题的探讨[J].高等职业教育,2003,12(4):46-48. |
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| 作者姓名： | 郭书维 |
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| 作者单位： | 天津职业大学 天津 |
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| 摘 要： | 人力资源会计研究的是企业运营过程中的人力资源成本和价值的计量与报告问题。尽管人力资源会计早在20世纪60年代后期就已经提出来了,但它的发展相对缓慢。该文探讨在知识经济时代人力资源成本和价值的确认、计量与报告。
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| 关 键 词： | 人力资源 人力资本 人力资源会计 人力资源定价 |
| 文章编号： | 1008-8415[2003]04-0046-03 |
| 修稿时间： | 2003年6月5日 |
Some Problems about Human resources accounting |
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| GUO Shu-wei.Some Problems about Human resources accounting[J].Higher Vocational Education:Journal of Tianjin Professional College,2003,12(4):46-48. |
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| Authors: | GUO Shu-wei |
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| Abstract: | Human resources accounting mainly discusses how to measure and report the cost and valve of human resource in the process of an enterprise's operation. Though Human resources accounting was formally brought forward in the late 1960s, it develops slowly. This paper will discuss how to confirm, measure and report the cost and value of human resources taking into consideration of the advent of 21 century and era of knowledge. It is undoubtedly that external objective environment and the completeness of related theories have made the application of human resources accounting theories operational and realistic. |
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| Keywords: | Human Resources Human Capital Human Resources Accounting Human Resources Pricing |
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