论上市公司人力资源会计

Human Resource Accounting in Listed Companies

上市公司人力资源会计是人力资源管理与会计学相互渗透形成的新领域。当前 ,在我国推行上市公司人力资源会计不仅紧迫、重要 ,而且可行。在推行上市公司人力资源会计过程中 ,逐步解决人力资源会计确认、研究方法不完善、实际操作困难、管理定位不明确等问题 ,通过探索人力资源会计的理论依据 ,确定上市公司人力资源会计的要素 ,对上市公司人力资源会计进行科学分类 ,探索人力资源会计模型与计量方法等措施 ,完善上市公司人力资源会计程序和方法。

The human resource accounting is a new area formed by inter-penetration between human resource management and accounting science. At present, the human resource accounting in China's listed companies is not only necessary and important but feasible. In its process, the problems, such as the imperfect of methods for determining and studying the human resource accounting, difficult for implementation, unclarified management are solved. By studying the accounting theory, its accounting elements are determined for a scientific sorting and searching for the accounting model and the measuring method, by which the procedures and methods for the accounting are perfected gradually.