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人力资源会计问题有赖于对人力资本和人力资源问题的把握与理解,其诸多研究方法及理论根基必须从经济学乃至管理学范畴内寻求养分。研究人力资源会计时的学科交融已是大势所趋。本文提出了人力资源会计计量和披露的有效方法。
Human resources accounting problems depend on the grasp of human capital and human resources issues and understanding, many of its research methods and theoretical foundation must seek nutrients from the economics and management areas. It is the trend of the times to study the interdisciplinary of human resources accounting time. This paper presents an effective method of human resource accounting measurement and disclosure.