人力资源会计的探讨

Discussion on Human Resource Accouting

阐述了人力资源会计的有关理论和有关实务 ,包括人力资源会计的确认、核算、计量和报告等 ,并就人力资源会计建立的条件提出了系统的看法 ,即人力资源法制化 ,完善人力资源市场 ,完善教育体制 ,促进企业技术人才更新 。

The paper describes the theory and the business of manpower resource accounting,including its confirm,recheck,measurement,report,ect.,and puts forward its opinion on the conditions for establishing manpwoer resource accounting.That is,legislating human resource,improving human resource market and education system,promoting the renewal of technology and talent,developing the experimetnal units of human resource accouting,and so on.