人力资源会计初探

A Primary Research on the Accounting of Human Resource

人力资源在社会经济生活中的作用越来越大 ,而人力资源会计至今仍未得到广泛推行 ,本文就人力资源会计的有关问题作一系列介绍 ,并对我国实施人力资源会计的必要性和可行性作些探讨。

The Accounting of Human Resource plays a very important role in our social and economic life. However, little attention is paid to its implementation in our country. The paper introduces several questions relating to the problem and the study in the necessity and applicability to carry out Human Resource Accounting in China.