人力资源权益 ( Human Resource Equity ) 是指劳动者作为人力资源的所有者而享有的相应权益,包括两部分:一是人力资本,二是企业新产出价值或亏损、破产中属于劳动者的...
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human resource equity accounting 人力资源权益会计
On the basis of making some comments on human resource equity accounting in existence, this paper puts forward an original idea.
最后,在分析现有权益型人力资源会计的基础上,本文进行了大胆的构想。
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.
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。
Therefore, prerequisite of human resource accounting to carry out is to transform human capital into owner's equity.
因此,实施人力资源会计必须将人力资本作为企业或经济组织的实收资本。
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