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从六十年代开始,在美国有“人才会计”的设想.一些发达国家很重视人才价值的研究,也最讲求人才投资的经济效益.一九八一年三月间,上海文汇报刊出了我国会计学界著名学者潘序伦氏关于开展“人才会计”研究的倡导,时隔年余,应之者寥若晨星,可谓曲高和寡.笔者服务于高等学校数十年,深感现行核算人才投资的会计制度,实有改革的必要.故不揣剪陋,就“人才会计”的一枝片叶,试做一点初探工作.一、“人才会计”的作用人才投资在经济活动中的作用,现已为社会所重视;教
Since the 1960s, there has been a vision of “talent accounting” in the United States. Some developed countries attach great importance to the study of the value of talent and also the economic benefits of talent investment. In March 1981, the Shanghai Wenhui Newspaper The famous scholar of accounting in our country, Pan Lurun’s advocacy of carrying out the study of “Talent Accounting ”, after more than a few years, should be the few Morningstar, can be described as highbrow.I serve the institutions of higher learning for decades, deeply the current accounting personnel investment accounting system Therefore, it is necessary to carry out reform so that we should try our best to do some preliminary work on the “leaflets of talent accounting.” I. The Role of Talent Accounting The role of talent investment in economic activities is: Has been valued by the community; teaching