首先,从理论上对人力资源权益会计制度进行设计。
First, the Human Recourses' Equity Accounting system is designed theoretically.
人力资源权益会计是人力资源会计的核心,本文主要从人力资源权益会计方面进行论述。
Human Recourses' Equity Accounting is the core of Human Recourse Accounting, and is mainly discussed in the thesis.
本文从人力资源会计理论出发,对劳动者权益进行分析,具体阐明了两种主要的劳动者权益分配方式:劳动分红和经营者年薪。
From the view of Human Resource Accounting, the author analyses the laborer's equity and states two main modes about laborer's equity: labor bonus and operators' annual salary.
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