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本文从人力资源会计理论基础入手,深入讨论了人力资源会计在我国的发展及应用情况,共分三大部分:第一部分是人力资源会计概述问题;第二部分阐述我国人力资源会计理论及方法研究;第三部分研究人力资源会计在我国的应用问题.
This article starts from the basic theory of human resource accounting, and discusses in depth the development and application of human resource accounting in our country, which is divided into three parts: the first part is an overview of human resource accounting; the second part describes the theory and method of human resource accounting in our country The third part studies the application of human resource accounting in our country.