知識經(jīng)濟(jì)時(shí)代下人力資源會計(jì)的確認(rèn)和計(jì)

頁數(shù) 13 字?jǐn)?shù) 7200

[摘要] 21世紀(jì)是知識經(jīng)濟(jì)的時(shí)代,知識將成為生產(chǎn)的核心要素,然而知識經(jīng)濟(jì)中掌握知識的最終是企業(yè)的人力,人才是經(jīng)濟(jì)活動中最活躍的因素"為知識表現(xiàn)形式的人力資源不僅成為推動企業(yè)生存和發(fā)展的基本因素,而且也是推動生產(chǎn)發(fā)展的主導(dǎo)因素。本文就知識經(jīng)濟(jì)時(shí)代下人力資源會計(jì)建立的必要性與確認(rèn)和計(jì)量進(jìn)行探討"

[關(guān)鍵詞]知識經(jīng)濟(jì),人力資源,人力資源會計(jì)

[Abstract] The information shall become the manufacture core key element in age that 21 centuries are information economy , however mastering information in the information economy finally is the business labour power , the element that a talented person is the most active in the economic maneuver " the human resource in the interest of the information manifestation not merely becomes that the promotion business exists and the fundamental element of development , but also is promoteing the dominant element that the manufacture was developed .
The original information economy age gets off human resource accountancy establishment essentiality against confirms and the measure probes into "
[keyword] Information economy Human resource Human resource accountancy
參考文獻(xiàn)：
1胡蓉.關(guān)于人力資源會計(jì)理論的思考.經(jīng)濟(jì)師，2003，(7).
2陳仁棟.人力資源會計(jì).廈門:廈門大學(xué)出版社，1991.
3.郝繼陶，寇慧IJII.淺議人力資源的會計(jì)計(jì)量[J].財(cái)會月刊，2002 4月 48.
4.衣長軍，黃種杰.關(guān)J幾人力資源會計(jì)兒個(gè)問題的探討[J].財(cái)會月刊，2002 7月
5.彭惠輝.人力資源成本和人力資源價(jià)值的計(jì)量[J] .}_海會計(jì)，2001