人力资源会计研究

On Human Resources Accounting

知识经济时代,人力资源成为企业和社会的重要资源,人力资源会计理论的研究和探讨虽然经历了几十年,但至今尚 未建立起一套完整的理论体系,在会计实务中也未得到运用。确立人力资源在企业中的地位,并合理开发、利用人力资源,具有十分 重要的意义。

With the coming of knowledge economic era, it makes human resources factors exert a tremendous influence to the enterprises-running success and failure. Human resources have become important resource of enterprises and society. Hunan resources information is no longer supplement context of accounting system. Strengthening the study to human resources accounting is more and more important The purpose of this paper is to disscuss how to affirm, calculate and report human resources.