推行人力资源会计制度的困难

Difficulty Existing in Promoting the System of Human Resources Accountant

作为市场经济的产物,人力资源是会计学的一个新兴的重要分支学科。本文着重论述了在我国建立人力资源会计的必要性和人力资源会计的理论欠缺,同时对人力资源的计量难度进行了说明。

As the outcome of the market economy, human resource accountancy is a new branch course of accounting. This article mainly discusses the necessity of establishing human resource accountancy in our country and the theory deficiency in human resource accountancy. Finally it elucidates the calculating difficulty of human resource accountancy.