| 人力资源会计可行性问题的探讨 |
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| 引用本文： | 史建平.人力资源会计可行性问题的探讨[J].科技情报开发与经济,2009,19(8). |
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| 作者姓名： | 史建平 |
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| 作者单位： | 智奇铁路设备有限公司,山西太原,030032 |
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| 摘 要： | 人力资源会计是计量人力资源、提供人力资源信息的一种会计程序和方法,是在"人力资本中心观"基础上建立起来的.从人力资源会计的确认、计量和社会环境3个方面,对人力资源会计的可行性进行了探讨.
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| 关 键 词： | 人力资源会计 可行性 会计程序 会计方法 |
Probe into the Feasibility of Human Resource Accounting |
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| SHI Jian-ping.Probe into the Feasibility of Human Resource Accounting[J].Sci-Tech Information Development & Economy,2009,19(8). |
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| Authors: | SHI Jian-ping |
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| Abstract: | The human resource accounting,which is a kind of accounting procedure and accounting method for measuring the human resource and providing human resource information,is established on the basis of human capital centered approach. From three aspects of the confirmation,measurement and social environment of humans resource accounting,this paper probes into the feasibility of human resource accounting. |
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| Keywords: | human resource accounting feasibility accounting procedure accounting method |
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