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知识经济时代,人才竞争越来越激烈,人力资源成为企业的核心资源。作为知识、人才密集型的咨询设计企业,研究如何对人力资源进行会计核算显得尤有意义。基于此观点,就目前人力资源成本会计理论一般认为的取得成本的核算,根据以提供工程咨询、工程勘察设计为主营业务的工程设计企业人力资源特点,笔者提出调整意见,以供探讨。本文就工程设计企业人力资源取得成本提出自己的建议和看法,具有一定的参考价值。
In the era of knowledge economy, talent competition is becoming more and more intense, and human resources become the core resources of enterprises. As a knowledge-intensive and talent-intensive consulting and design enterprise, it is of great significance to study how to conduct accounting on human resources. Based on this point of view, according to the current accounting of human resource cost accounting generally considered cost accounting, according to provide engineering consulting, engineering survey and design as the main business of human resources business engineering features, the author put forward adjustments for discussion. This article puts forward my own suggestions and opinions on the cost of human resources in engineering design enterprises, which is of certain reference value.