人力资源会计核算及其在企业管理中的应用-上海电力学院学报.PDF

　第20 卷第3 期 上 海 电 力 学 院 学 报 Vol.20, No.3 　2004 9 Journal 　of 　Shanghai 　Univer sity 　of 　Electric　Power Sep.　2004 :1006-4729(2004)03-0059-06 　　 (, 　314201) 　:、、 , , . :;; :F230　　　:A Human Resources Accounting and its Application in Business Management SHAO Hui-fu (J iax ing Power Generation Co.L td ., J iaxing 　3 14201, China ) Abstract:　This paper explains how en erprises should carry on he human resources accoun ing from such respec s as accoun an s confirma ion, accoun an s measuring, accoun an s checking and calcula ion and accoun ing repor of he accoun an of human resources.This paper focuses on how o in egra e human resources accoun ing wi h he daily managemen of he en erprises more closely and how o improve he effec iveness of human resources accoun ing .Human resources accoun ing could improve if i is widely applied in en erprise managemen .This paper also a emp s o make some heore ical explora ion in o he prac ical applica ion of he human resources accoun ing . Key words:　Human resources accoun ing;accou an s checking and calcula in;business managemen 　　 (NAA ) ,, ,, , ., 、 . .. . 1　 (G .Hermanson ) 1964 《 , 》., . (AAA )、(GAA ) , 3 , : 　　:2004-06-29 60 　　　　　　　　　　　　 　　　　　　　　　2004 ;; . .(FASB )