对我国人力资源会计核算结构的探析

Analysis of the structure of China’s Human Resource Accounting

人力资源会计是对人力资源进行计量和核算的会计程序和方法,在社会经济发展中起着决定性的作用。目前,人力资源会计已受到广泛的关注,但发展速度缓慢,对人力资源的确认、计量和报告等问题的研究仍在继续。本文从人力资源的确认、计量和报告三个方面进行了大胆的尝试,并对我国人力资源会计核算结构进行了深入的探析。

Human Resource Accounting is the accounting procedures and measuring for human resources, it plays a decisive role in the socio-economic development. At present, the human resource accounting has been widespread concerned, but the development pace is slow, the recognition, measurement and reporting of human resource is still continues. In this paper, foues on human resources, recognition, measurement this three attempts, and conducted in-depth analysis of the human resource accounting structure.