试论人力资源会计

DISCUSSION ON HUMAN RESOURCE ACCOUNTING

通过对人力资源特性的分析 ,阐述了人力资源作为企业的一项特殊资产 ,在会计上是可以确认、计量和报告的 。

Based on the analysis of the character of Human Resource, the author points out that in accounting, as a piece of special property, Human Resource is confirmable, measurable and reportable, and thus expounds the feasibility of founding Human Resource Accounting.