Accounting Hypothesis Research of Human Resource
Li Ning · Journal of Jiangsu Vocational and Technical Institute of Economics and Commerce · 2007
Accounting hypothesis is the logic basement of accounting theory system.There are many mistakes in accounting hypothesis of human resource,such as unclear of the concept of accounting hypothesis,confuse of accounting hypothesis and accounting basic concepts,confuse of accounting hypothesis and accounting rules,deny the particularity of human resource accounting,confuse the function of accounting hypothesis and accounting reports,quality problem of researcher itself.If we make new system arrangement of accounting measurement of human resource,we may have new annotation to the four traditional accounting hypotheses.