论人力资源会计的确认与计量

On Confirming and Quantifying of Human Resources Accounting

人力资源会计是对人力资源进行价值核算和管理的一种方法。通过对人力资源内涵及会计特性分析,得出了其具有固定资产和无形资产的双重属性的结论,并对人力资源的会计计量模式进行了分析比较,探讨了人力资源会计在我国的应用前景。

The paper discusses the process and method of human resources accounting confirming and quantifying. Through an analysis on the connotation of human resource accounting and its characteristic, the paper argues that the human resource has the characteristic of both fixed capital and invisible capital. Then, some compares were given on the calculating mode. At last, the paper analyzes the mode of financial statement disclosure and its application perspective in China.