人力资源价值会计核算体系设计  

Design of Accounting System of Human Resource Value

作　　者：田战军[1] 杨永辉[1] 段晖[1] 

机构地区：[1]西安理工大学工商管理学院,陕西西安710048

出　　处：《西安理工大学学报》2001年第3期328-332,共5页Journal of Xi'an University of Technology

摘　　要：主要阐述人力资源价值会计核算体系。在借鉴现有研究成果的基础上 ,结合所学理论知识及工作实践经验 ,设计出一套较为科学的人力资源价值计量、核算、报告体系 ,主要提出了新的人力资源群体价值和个人价值两种计量模型 ,旨在为会计学的发展提供一种新思路 。The paper mainly deals with the accounting system of the value of human resources. Based on the use of current research results as the references and in the combination of theoretical acknowledge and practical experiences, the author designs a rather complete set of scientific system for calculating,accounting and reporting the values of human resources, and suggests two new calculation models for group or individual values of human resources,with the purpose to provide a new way of thinking for the development of accounting and for doing some benefit probings.

关 键 词：人力资源 价值 会计 核算体系 

分 类 号：F230[经济管理—会计学]