人力资源会计核算探讨

Probe into the Check Computation of the Human Resource Accounting

介绍了人力资源的概念及其计量方法的发展,提出了用未来价值确认法建立的人力资源会计计量模型,与其他一些模型相比,未来价值确认法基本达到了合理、可操作和相对全面地反映企业人力资本的要求。

This paper introduces the conception of the human resource and the development of its measuring method, and puts forward a measuring model of the human resource accounting established by using the future value confirming method, which is basically rational, operational and can reflect the requirements of enterprise's human resource relatively overally compared with other models.