| 新准则下人力资本定价渊源分析 |
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| 引用本文： | 史永志.新准则下人力资本定价渊源分析[J].山西科技,2009(3):95-96. |
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| 作者姓名： | 史永志 |
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| 作者单位： | 山西省阳泉市经贸资产经营有限责任公司,山西阳泉,045000 |
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| 摘 要： | 文章从人力资本定价的理论根基、理论支撑和确认的理论依据等3个方面对薪酬准则予以了诠释，以对企业会计人员正确理解和操作薪酬准则提供帮助。
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| 关 键 词： | 薪酬准则 人力资本 定价 |
Origin Analysis on the Pricing of Labor Resources under the New Guidelines |
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| Shi Yongzhi.Origin Analysis on the Pricing of Labor Resources under the New Guidelines[J].Shanxi Science and Technology,2009(3):95-96. |
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| Authors: | Shi Yongzhi |
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| Institution: | Shi Yongzhi |
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| Abstract: | The paper, based on the theory of labor resources pricing, theoretical support and confirmed theoretical bases, explains the guidelines for paying, hoping to help accountants to correctly understand it and carry it out. |
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| Keywords: | labor resources guidelines for paying pricing |
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