论人力资源会计的实际应用

On human resources accounting's practical application

论述了劳动合同是人力资源会计实际应用的基础,对其主要应用范围———高知识含量的行业进行了分析,并就在实际实施中会计部门和人力资源部门的责任和关系提出见解,提出了人力资源会计报告应增添人力资源表的设想。

The author first elaborated that the labour contract is the practical application foundation of human resources accounting, then has carried on the analysis to its main application scope-various professions with high knowledge content. This article also proposed my own opinion about the responsibility of both the accounting and human resource departments and the correlation between them in the actual implementation, finally it proposed a tentative plan： the human resources accounting report should increase a human resources table.