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ren li zi yuan you guan wen ti de tan tao
Author(s): 
Pages: 19-20
Year: Issue:  4
Journal: Finance and Accounting Monthly

Keyword:  计量对象会计理论界人力资源知识经济时代实物资本资本所有者历史成本原则剩余收益成本计量全部资本;
Abstract: 知识经济时代,人力资源及其计量和披露成为会计理论界关注的热点之一。本文拟就人力资源有关问题提出以下观点。一、人力资源是主观量还是客观量对外披露的会计信息,其计量对象应当具有很大程度的客观性。这样才便于人们对不同来源的信息进行比较,也只有进行比较,才能达到...
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