摘要
人力资源会计在我国呼之欲出、势在必行,但实际推行人力资源会计则是一项复杂而又艰巨的创新,需要广大会计理论和实际工作者为之共同努力。笔者在本文中提出关于建立我国人力资源会计制度的设想。
The accounting system of human resources in our China is ready to come out and must be enforced, but actually carrying out the accounting system of human resources is a complicated and hard creation, it needs the many accountants and some actual workers make joint efforts. The writer supposes a tentative idea on establishing the accounting system of human resources in our China.
出处
《福建师大福清分校学报》
2003年第B12期26-29,共4页
Journal of Fuqing Branch of Fujian Normal University
关键词
人力资源
人力资源会计
human resources
the accounting system of human resources
