| 人力资源会计核算模式探讨 |
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| 引用本文： | 张卫东.人力资源会计核算模式探讨[J].湖南城市学院学报(自然科学版),2000(3). |
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| 作者姓名： | 张卫东 |
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| 作者单位： | 太原大学财经系!太原030009 |
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| 摘 要： | 对人力资源会计的基本假设、核算模式、制度设计、帐户设置、报表列示，以及实现该会计制度的可行性、必要性、优越性作了分析与探讨．
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| 关 键 词： | 会计 人力资源会计 核算模式 |
A Probe into Accounting Model of Human Resources |
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| ZHANG Wei-dong.A Probe into Accounting Model of Human Resources[J].Journal of Hunan City University:Natural Science,2000(3). |
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| Authors: | ZHANG Wei-dong |
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| Abstract: | The paper attempts to make some basic analyses and discussions about the foundamental hypothesis, accounting model, regulation designing, accounting installation, report list of human resources accountancy, and also the feasibility, necessity, advantages of the accounting regulation enforcement. |
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| Keywords: | accountancy human resources accountancy accounting models |
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