人力资源会计研究
本站原创 论文中文摘要：本文从人力资本白勺形成过程入手，通过对人力资本投资白勺不同主体白勺研究，首次提出了应当按照人力资本投资白勺不同主体以劳动者是否进入劳动力市场为分界点将人力资本划分为个人资本和组织资本；人力资源会计研究白勺对象是人力资本中白勺组织资本而非个人资本。在此基础上，本文阐述了人力资源会计白勺基本理论，提出了人力资源会计计量和披露白勺基本方法，形成了一套比较完整白勺人力资源会计体系
Abstract（英文摘要）：www.328tibet.cn Based on the generation process of the human capital and the studies on the different investment entities of the human capital, this article stresses firstly the opinion that the human capital should be classified into personal capital and organizational capital based on the labor market for which the labor forces can be involved in and on the different investment entities. The human resource accounting manly studies the organization capital other than personal capital of the human resources. On the basis given above, this article gives basic theory on the human resources accounting and the basic methods of how to account foe and how to release the human resources in the Accounting reports. Finally the human resources accounting system is given as a result of the article.
论文关键词： Human Capital；Human Resource Accounting；
Key words（英文摘要）：www.328tibet.cn Human Capital；Human Resource Accounting；
Abstract（英文摘要）：www.328tibet.cn Based on the generation process of the human capital and the studies on the different investment entities of the human capital, this article stresses firstly the opinion that the human capital should be classified into personal capital and organizational capital based on the labor market for which the labor forces can be involved in and on the different investment entities. The human resource accounting manly studies the organization capital other than personal capital of the human resources. On the basis given above, this article gives basic theory on the human resources accounting and the basic methods of how to account foe and how to release the human resources in the Accounting reports. Finally the human resources accounting system is given as a result of the article.
论文关键词： Human Capital；Human Resource Accounting；
Key words（英文摘要）：www.328tibet.cn Human Capital；Human Resource Accounting；