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zuo tan ren li zi yuan cheng ben hui ji zhang hu ti xi
Author(s): 
Pages: 21-22
Year: Issue:  4
Journal: Finance and Accounting Monthly

Keyword:  账户体系人力资源投资取得成本人力资产人力资源招聘本年利润培训成本离职率发生额录用成本;
Abstract: 人力资源成本会计自产生以来,会计界许多学者对人力资源成本会计账户体系的设置进行了探讨,初步确立了人力资源成本会计账户体系,但从总体上看,仍有待于完善。笔者认为,人力资源成本会计账户体系除保留传统会计中的有关账户外,还应增设“人力资源取得成本”、“人力资源开...
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