人力资源权益会计探讨

A Discussion on Accountant for Rights and Interests of Human Resources

人力资源会计在西方已经有几十年的历史,改革开放后引进我国。但中外应用人力资源会计都不尽如人意,原因是多方面的,建立人力资源权益会计是必要选择,也是对人力资源会计的补充和完善。

Human resources accountant has had several tens of years history in the western countries, it was introduced to our country after China started to open to other part of the world. But application of human resources accountant both at home and abroad is unsatisfactory due to the causes of several aspects, it is a necessary choice to create accountant for rights and interests of human resources, which is also a supplement and perfection to human resources accountant.