关于人力资源会计的探讨

Discussion on the Human Resource Accounting

随着知识经济的到来,人力资源越来越受到重视,人力资源会计也在不断完善。其计量基础现分为成本法和价值法两大类型,并形成了成本型人力资源会计和权益型人力资源会计两大会计核算模式。通过对上述计量方法和会计模式的探讨,剖析各方法在实践中存在的问题,并从我国的实际情况出发,提出实际工作的可行方案。

Human resource Absorbed more and more attention accompanied by developing of knowledge-based economy.Human resource accounting is improving now.Through analyzing the basis of measurement and the procedures of human resource cost accounting and human resource equity accounting,exploring on the problems confronted during the practice,the author puts forward the options based on the situation in China.