人力资本产权会计框架的一种设计  

Theoretical Exploration In Human Capital Property Right Accounting

作　　者：田战军[1] 

机构地区：[1]西安理工大学工商管理学院会计系,陕西西安710054

出　　处：《经济管理》2008年第17期60-63,共4页Business and Management Journal ( BMJ )

摘　　要：本文运用产权理论分析了人力资本产权会计的基本概念和理论框架以及目前人力资本产权会计存在的问题,提出了对人力资本产权会计改革的具体思路,以期对知识经济时代的人力资本产权会计发展有所参考。In this article, the property right theory is used to analyze the basic concepts and the theoret- ical frame of, as well as the issues encountered by the human capital property right accounting. Some detailed thoughts have been proposed for human capital property right accounting reform, which are hoped to provide reference for its development.

关 键 词：产权 人力资本 产权会计 

分 类 号：F810.42[经济管理—财政学]