摘要
以高新技术企业人力资本权益为研究对象 ,从审计的视角 ,在阐述高新技术企业人力资本的特征及其在企业制度安排中地位的基础上 ,结合一般的审计程序、方法和审计监督与控制职能 ,对企业人力资本权益内部控制制度 ,人力资本定价与评估 ,人力资本权益增减变动状况 ,人力资本权益在会计报表中的恰当披露等方面进行了研究。
From the viewpoint of audit, this paper chooses the human capital equity in the high-tech enterprises as research object. Based on the analysis of the characteristics of human capital in the high-tech enterprises and its position in the enterprise system arrangement, and combined with related audit procedures, audit methods, and audit function of supervision and control, the paper analyzes the internal control system related to human capita equity, human capital pricing and evaluation, the increment and decrement of human capital equity, the disclosure of human capital equity in the financial statements, etc.
出处
《科研管理》
CSSCI
北大核心
2004年第4期66-69,共4页
Science Research Management
基金
华人民共和国教育部人文社会科学研究资助项目 :人力资本定价 ( 0 1JA63 0 0 3 4)
