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21世纪是知识经济的时代,知识将成为生产的核心要素,而知识的主体是企业的人力,知识经济要求发展人力资源会计。根据收入与费用配比原则和人力成本提供效益的递延时间,把企业投资在人力资源上的成本按资产衡量标准确认为企业的资产——人力资本。
The 21st century is an era of knowledge-based economy. Knowledge will become the core element of production. The main body of knowledge is the human resource of enterprises. The knowledge-based economy requires the development of human resource accounting. According to the principle of income and expenses and the deferred time of providing benefits for labor cost, the cost of enterprise investment in human resources is recognized as the assets of the enterprise according to the assets standard - human capital.