论构建我国人力资源会计理论与方法体系

On constructing theory and method system of human power resource accounting of our country

在客观经济条件已经发生变化的情况下 ,客观上亟需构建人力资源会计体系。本题就此阐述人力资源会计的理论和应做好的基础性、实务性工作 ,并提出构建适合我国国情的人力资源会计理论与方法体系 ,以改变传统会计只反映物的价值而不反映人的价值的历史状况 。

As the objective economic condition has changed, it is necessary and critical to construct human power resource accounting system. The thesis demonstrates the theory of human power resource accounting as well as the basic and practical work to be done well.It pointes out that the traditional accounting reflects only the value of material instead of the value of man,puts forward the theory and method system of human power resource accounting in order to change the historical status and to supplement and improve our country′s financial accounting calculation system.