人力资源会计及其分析

Analysing Manpower Resources Accounting

概述了人力资源会计的内容；提出了人力资源会计假设：有价值经济资源，有所有权的资源，且可以计量，介绍了进度国数法、收益折现法等几种人力资源估计方法．

The paper analyses the concept and the characteristics of manpower resources accounting,and points out manpower resources accounting assumptions:valuable economic resources, can be measured, having the characteristics of ownership, and provides sorts of evoluation ways of manpower resources,such as progress function,method,earnings discount method.