学术
国际标准刊号：ISSN 1002-2007
国内统一刊号：CN 22-5016
摘 要:
人力将作为一种资源被开发、利用和管理。我国经济体制的改革为人力资源会计的实施创造了条件，社会和企业的需求是实施人力资源的动力，会计电算化的发展为人力资源会计的应用提供了手段。[著者文摘]
文章出处:
《延边大学东疆学刊》-2008年25卷1期 -110-112页
Dongjiang Journal
分 类 号:
文献标识码:
A
文章编号:
1002-2007（2008）01-0110-03
相关文章:
The Establishment of a Human Resources Accounting System
Jin Hua （Yanbian University Press,Yanji,Jilin Province 133002,China）
Abstract:
As one of the resources, manpower can be tapped, employed and managed. ChinaI s economic restructuring has paved the way for the enforcement of the human resources accounting system, which is motivated by the needs of the society and the enterprise. On the other hand, the development of electronic accounting provides an available means for the application of the accounting system.[著者文摘]
Key words:
human resources, accounting,accounting system
收稿日期: 2007-11-15
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