浅论人力资源会计

On Manpower Resource Accounting

上世纪60年代以来,伴随人力资源管理理论和实践的发展,逐步形成了运用会计方法来评估组织人力资源活动的方法,即人力资源会计。今天,人力资源会计已逐步建立起一套较完善的理论体系,特别是知识经济时代的到来,更为人力资源会计的推广创造了历史性的契机。本文仅就对人力资源会计的认识以及人力资源会计在我国的推行等问题,在总结前人研究成果的基础上,具体论述了人力资源会计在我国建立的必要性、人力资源会计的目标及人力资源会计核算的应用操作方法。

Since last Century 60's, with the progress of in theory and practice of manpower resource management, the ways to evaluate the manpower resource management by using accounting have gradually formed, these ways are called as manpower resource accounting. Today, manpower resource accounting has set up a series of theories, especially when knowledge economic time is coming, the accounting gains the historic developing chance. The paper, aiming at the recognition and popularization of manpower resource accounting and based on the summarization of predecessors' study, discusses the necessity condition and aims and business accounting ways of manpower resource accounting.