谈人力资源会计在企业中的应用

Discussion on Application of Human Resources Accountant in Enterprise

人力资源会计是会计学的一个新兴重要分支学科。本文论述了企业建立人力资源会计的必要性,同时也指出人力资源会计在企业应用中存在的问题,最后提出了作者的建议和想法。

Human resources accountant is one of the most important branch in accounting. This article analyzed the necessity of an enterprise to establish the human resources accountant, also pointed out the problem of human resources accountant which existed in enterprise application, finally put forward the author＇s proposal and ideas.