浅析人力资源会计的计量问题

To Analyse Simply on the Measurement of Human Resource Accounting

进入知识经济时代,人作为一种资源越来越受到重视。尤其在我国,作为一个人口大国,人力资源是一项非常重要的资源,而人力资源会计尚未得到广泛应用的原因主要在于"人力资源会计计量"的困难。就人力资源会计计量方面的问题作了一些比较探讨。

Entering the knowledge-based economy, as a resource, human is valued increasingly ,especially in our country, as a country of large population, human resource is a very important resource,so the importance of human resource accounting appears.But the chief reason that the human resource accounting hasn＇t been applied widely is the difficulties of the measurement of human resource accounting.So this paper comparatively discuss something about the measurement of human resource accounting.