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Study On Human Resource Accounting System

Posted on:2001-04-08Degree:MasterType:Thesis
Country:ChinaCandidate:P P HeFull Text:PDF
GTID:2156360002952325Subject:Agricultural economics and management
Abstract/Summary:PDF Full Text Request
Study on Human Resource Accounting System He Pingping (Agricultural Economy & Management) Supervised by Associated-Professor Zhang Ming Abstract With the age of knowledge based economy?s coming ,in modern society ,the mode of economic development is changing from labor, natural resource to knowledge based economy. In this condition, knowledge latent in human being is becoming the key factor to motivate enterprise and economy, different from industry economy in which material capital is the most important factor. But , so far non梙uman capital is highlighted while human capital is ignored in the whole accounting system. With the development of economy, the existing accounting system is facing with new challenge. Based on the theoretical discussion, a fundamental conception system of human resource accounting has been put forward and a improved model?----human?capital?ower?s equity accounting has also been made on the basis of analysis of existing model of human resource accounting in this thesis.
Keywords/Search Tags:knowledge based economy: human capital: fundamental conception system, human-cap ital-ower, s equity accounting
PDF Full Text Request
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