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人力资源是否是资产的问题,目前来看己得到大多数学者的认可。在会计领域内,对人力资源是企业资产的重要组成部分已经不再有异议,但是人力资源资产的归类问题却还存在争议。有学者认为:人力资源应作为企业无形资产;而另一些人则认为:人力资源应作为企业有形资产。这种理论上认识的模糊,影响到了人力资源的开发、利用和保护,同时也影响了人力资
Whether human resources are assets or not is, at present, recognized by most scholars. In the area of accounting, there is no longer any objection to the fact that human resources are an important part of corporate assets, but the classification of human resources assets is still in dispute. Some scholars believe that: human resources should be used as intangible assets of enterprises; while others think: human resources should be used as tangible assets of enterprises. This kind of fuzzy understanding in theory has affected the development, utilization and protection of human resources and has also affected human resources