人力资源会计面临的困境及其对策探讨

Discussion on the Strategy of Human Resource Accounting Facing Difficulties

步入知识经济时代 ,人力资源越发显示出其重要性 ,但人力资源会计被一系列问题所困扰。笔者试图从人力资源的确认、计量、摊销、会计报表列报四方面提出面临的问题 。

With the coming of intellectual economy,human resource is becoming more and more important.But human resource accounting is disturbed by many problems.This aticle provides questions from recognition,measurement,amortization,accounting statement about human resourse accounting ,and suggests methods to settle these problems.