浅谈人力资源会计

Comment on Human Resource Accounting

人力资源会计是人力资本理论在会计领域的深入和发展 ,随着科学技术的进步 ,知识经济的兴起 ,要科学地确认、计量和报告企业的人力资源 ,确立劳动者在企业中的地位 ,从而促使各部门有效地利用人力资源 ,合理开发人才资源 。

Human resource accounting is the progress and development of human resource capital theory in accounting field, with advance of science and technology and emerging of knowledge economy, should confirm, measure and report human resource of enterprise, establish labor status in enterprise, furthermore, make use of human resource effectually, tap human resource, and suit for the demand of knowledge economy.