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1人力资源会计假设参照现有的会计制度,我们可以将人力资源会计划分为人力资源财务会计、人力资源成本会计和人力资源管理会计,在此基础上,对人力资源会计做如下假设:人力资源投资可资本化假设。这一假设是人力资源会计
1 Human Resources Accounting Assumptions With reference to the existing accounting system, we can divide the human resource plan into human resource financial accounting, human resource cost accounting and human resource management accounting. Based on this, we make the following assumptions on human resource accounting: human resource Investment can be capitalized assumptions. This assumption is human resource accounting