| 国外人力资本会计的发展现状及借鉴研究 |
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| 引用本文： | 陈桉南.国外人力资本会计的发展现状及借鉴研究[J].中州大学学报,2012(6):43-47. |
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| 作者姓名： | 陈桉南 |
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| 作者单位： | 河南理工大学经济管理学院 |
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| 基金项目： | 2012年河南省软科学研究计划项目“战略管理会计业务流程再造的组织际关系研究”(122400450107) |
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| 摘 要： | 人力资本会计以生产要素中最重要的人力资本作为研究对象，对人力资本的确认、计量、记录和报告等问题进行研究。它是当今管理会计研究的热点问题之一。国外在人力资本会计方面出现了很高的研究热情，并作出了巨大贡献，文章通过回顾国内外人力资本会计的发展现状，对国内外人力资本会计的研究现状进行梳理，为我国人力资本会计研究与应用提供借鉴。
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| 关 键 词： | 人力资本会计 国际发展 借鉴 |
Development and Reference of Foreign Human Capital Accounting |
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| CHEN An-nan.Development and Reference of Foreign Human Capital Accounting[J].Journal of Zhongzhou University,2012(6):43-47. |
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| Authors: | CHEN An-nan |
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| Institution: | CHEN An-nan(College of Economics and Management,Henan Polytechnic University,Henan Jiaozuo 454000,China) |
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| Abstract: | The research object of human capital accounting is human capital which is the most important factor of production. Studying the confirmation, measurement, recording and reporting of human capital accounting is a hot issue in current management accounting research. Foreign scholars have a high research enthusiasm and make enormous contribution. This paper reviews the development status of human capital accounting in the domestic and overseas. Through this paper, the author hopes that it can be a reference for the study of human capital accounting. |
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| Keywords: | human capital accounting international development reference |
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