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shi lun ren li zi yuan hui ji
Author(s): 
Pages: 45-46
Year: Issue:  8
Journal: Finance and Accounting Monthly

Keyword:  人力资源会计市场机制契约机制;
Abstract: 本文阐述了人力资源会计的作用及建立人力资源会计过程中的争论和解决问题的思路。笔者提出了人力资源会计财务处理应该规范化,实施人力资本、长期负债传统处理相结合的财务处理方法,指出企业实施人力资源会计具有自主权,实施财务会计核算应按历史成本原则进行表内披露,其余可采用适当的计量方式进行表外披露。
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