摘要
人力资源会计电算化的发展 ,要求人力资源会计的业务处理必须通过计算机来运行 ,而且要在业务处理中充分发挥计算机带来的模式上的革命以及新的交易环境的作用。因此 ,在软件系统、凭证和账簿、人力资本的估价模式、网上处理模式、软件开发方式等方面 ,都要进行适应人力资源会计电算化发展的新探索。
On the Development of the Computerization of Manpower Resources Accounting Requists the Business Treatment of Manpower Resources Accounting Must Operate Throughout Computer,At the Same Time We Have to Develop Fully the Revolution in Pattern which Has Been Brought by the Computer and the Role of New Transaction Environment in the Business Treatment.Therefore,on Software System, Voucher and Account Books,Estimating Value Pattern of Manpower Capital,Treatment Pattern on the Net and Developing Pattern of Software and so on,Should Meet to the New Exploration of the Development of Computerization of Manpower Resources Accounting.
出处
《山西财经大学学报》
北大核心
2000年第1期82-84,共3页
Journal of Shanxi University of Finance and Economics
关键词
人力资源会计
软件系统
会计电算化
Manpower Resources Accounting Computerization Software System
