人力资源的财务会计确认与计量之商榷  

Discussion on Recognition and Measurement in Financial Accounting of Human Resources

作　　者：王喜华[1] 

机构地区：[1]天津电子信息职业技术学院,天津市300190

出　　处：《天津成人高等学校联合学报》2005年第5期120-123,共4页Journal of Tianjin Adult Higher Learning

摘　　要：当前知识经济蓬勃兴起,并成为现代经济的一个最重要的组成部分。在知识经济的发展过程中,作为经济社会评价者和协调者的会计人员,正面临着新领域中研究任务和解决新问题所带来的挑战。人力资源会计就是这当中最紧迫的课题之一;它研究如何进行人力资源的确认和计量,它的目标是向相关信息需求者提供公司人力资源的变动情况。Nowadays knowledge economy is thriving and becomes one of the most important factors of modern economy. During the development of knowledge economy, being the appraiser and coordinator of economic society, accountants are facing the challenge of researching in the new area and solving new problems. One of the most urgent problems is human resource accounting. Human resource accounting is a process and method to confirm and measure human resource, and its object is to provide the information of human resource change of a company to its users. This article gives you some advices about the confirmation and measurement of human resource.

关 键 词：知识经济 人力资源 确认 计量 人力资源资产 

分 类 号：F230.9[经济管理—会计学] F241.2[经济管理—国民经济]