人力资源会计核算模式探讨

A Probe into Accounting Model of Human Resources

对人力资源会计的基本假设、核算模式、制度设计、帐户设置、报表列示，以及实现该会计制度的可行性、必要性、优越性作了分析与探讨．

The paper attempts to make some basic analyses and discussions about the foundamental hypothesis, accounting model, regulation designing, accounting installation, report list of human resources accountancy, and also the feasibility, necessity, advantages of the accounting regulation enforcement.