对人力资源会计若干问题的探讨

Studying of some problems of human resource accountant

对人力资源会计几个重要问题如人力资源会计的定义、基本内容以及在我国建立人力资源会计的必要性和建立条件等进行了精辟论述,对人力资源成本会计和人力资源价值会计的关系作了探讨.

A number of important issues associated with human resources accounting, such as the definition and basic scopes of human resources accounting, and the necessity and conditions of establishing domestic human resources accounting are expounded in the article. And, the relation between the cost accounting and value accounting, both for human resources, is discussed.