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Study Of The Human Resource Accounting

Posted on:2001-04-04Degree:MasterType:Thesis
Country:ChinaCandidate:M PanFull Text:PDF
GTID:2156360002452619Subject:Technical Economics and Management
Abstract/Summary:PDF Full Text Request
Considering the actual condition of our country, this thesis mainly discusses three patterns of the Human Resource Accounting that can be applied probably in practice, those are the human resources cost accounting, the human resource value accounting and the laborer's equity accounting. To the human resources cost accounting, author expects to complete the combination of it with Financial accounting, by confining the item of the human resources cost and designing accounting procedures. In reference to the human resource value accounting, the meaning and the method of measurement of the human resource value are emphatically discussed. In study of the laborer's equity accounting, author puts forward to his views, based on the achievement of professor Yan dawu and Xu guojun, in order to propel the progression of that pattern.
Keywords/Search Tags:Human Resource Accounting, human resources, human asset, human capital, laborer's equity
PDF Full Text Request
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