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在知识经济时代,人力资源已经成为企业的重要资产要素,因此,人力资源应纳入资产范畴并从会计确认和计量角度加以考量。笔者就此问题进行了阐述。
In the era of knowledge-based economy, human resources have become an important asset of enterprises. Therefore, human resources should be included in the asset category and be considered from the perspective of accounting verification and measurement. The author elaborates on this issue.