论人力资源会计建立的必要性及条件

An Initial Discussion of Accounting for Human Resources

从人力资源会计的定义、在我国建立的必要性、建立条件等几方面对人力资源会计进行了论述,同时也对人力资源的性质进行了一些探讨。

Human resources accounting is discussed from various perspectives,including the definition, the necessity in its building-up and preconditions available. Meanwhile, the nature of human resources is analyzed.