| 论知识经济条件下的人力资源会计 |
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| 引用本文： | 朱丹.论知识经济条件下的人力资源会计[J].重庆三峡学院学报,2000,16(5):37-40. |
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| 作者姓名： | 朱丹 |
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| 作者单位： | 重庆三峡学院工商管理系,重庆,万州,404000 |
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| 基金项目： | 重庆三峡学院校科研和教改项目;; |
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| 摘 要： | 进入知识经济时代,人力资源作为企业最重要的一种资源已日益受到重视,人力资源会计也引起会计界的普遍关注.新的形势既使人力资源会计显得十分必要,又赋予了人力资源会计在特征、会计假设和会计计量等方面新的内涵.
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| 关 键 词： | 知识经济 人力资源 人力资源成本会计 人力资源价值会计 |
| 文章编号： | 1008-4347(2000)05-0037-04 |
| 修稿时间： | 2000年7月8日 |
On Manpower Resources Accounting in the Condition of Knowledge Economy |
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| ZHU Dan.On Manpower Resources Accounting in the Condition of Knowledge Economy[J].JOurnal of Chongqing Three Gorges University,2000,16(5):37-40. |
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| Authors: | ZHU Dan |
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| Abstract: | In a knowledge economy age, manpower resources as the most important resources in an enterprise has been attracted increasing attention. And manpower resources accounting is being attached wide attention in accountant circle. In new situation, man power resources accounting becomes necessary and is endowed new connotations in the light of its characteristics, accounting assumption and measurement. |
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| Keywords: | knowledge economy manpower resources cost accounting value accounting |
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