文章摘要
高校实施人力资源会计的必要性和基本原则探讨
On the Necessity and Principles of Conducting Human ResourcesAccounting in Higher Learning Institutions
  
DOI:
中文关键词: 人力资源会计  高校  必要性  原则
英文关键词: Human resource accounting  Hig her learning institutio ns  Necessity  Principle
基金项目:
作者单位
张 吉 中国农业大学人文与发展学院六级职员, 硕士 
张立英 中国农业大学财务处会计师, 硕士 
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中文摘要:
      文章通过借鉴当今人力资源会计的理论和方法, 探讨了在高校实施人力资源会计的必要性和基本原 则, 目的是为高校实施人力资源会计提供参考, 同时也有利于高校人才的培养、评价、定价和控制, 提高高校办学效 益, 也是人力资源会计在整个社会全面使用的基础。
英文摘要:
      This paper , based on the current human resources accounting theory and methodology , discusses the necessity and fundamental principles of co nducting human resources accounting in hig her learning institutions .The objective of this research is to provide the reference for applying human resources accounting in higher learning institutions, as w ell as for promoting capacity building , assessment , pricing and management of human resources and for improving the efficiency of hig her learning educatio n.I t is also one of the basis fo r implementing human resources accounting the society wide .
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