论文部分内容阅读
会计是通过对特定主体的产权及其变动的记录来实现对产权主体利益的保护,并建立在一定的产权关系基础上的。要进行人力资本会计相关问题的研究,就必然先要揭示其内涵的产权意义。
Accounting is the realization of the protection of the interests of the main proprietors through the recording of the property rights and the changes of a particular subject, and based on certain property rights relations. To carry out the research on human capital accounting related issues, we must first reveal the meaning of its connotation of property rights.