对加强人力资源管理会计的思考

The Thoughts about Enhancing Accounting for Human Resources Management

随着知识经济时代的到来,人力资源越来越成为企业重要和宝贵的组织资源。从会计学科发展的角度看,人力资源管理会计对重构一个适应知识经济时代的、以人力资本为主导并与非人力资本相结合的会计理论与方法体系具有重要的意义。知识经济时代下,应通过加强人力资源成本会计核算与管理、做好人力资源投资效益评价等措施,加强人力资源管理会计。

With the coming of knowledge economy, human resources have gradually become the important and precious organization resources. From the perspective of accountancy development, accounting for human resources management plays an important role in reconsrtucting accounting thoeries and methodological system that adapt to knowledge economy era and focus on human resources and also include non -human resources. In the knowledge economy era, accounting for human resources management should be enhanced by enhancing accounting cost control of human resources and evaluating investment efficiency of human resources etc.