人力资源会计:面对知识经济的思考

Thinking on Human Resource Accounting in the Society of Knowledge based Economy

知识经济社会要求加强人力资源会计研究 ,人力资源会计应纳入财务会计系统才能使其发挥对人力资源管理的作用。人力资源在知识经济社会的重要作用 ,决定了人力资源会计应确立劳动者权益观念 ,以人力资源价值会计作为中心 ,对人力资源进行计量和反映 ,又应当对不同类型的人力资源采用不同的方法。

Information economic society requires emphasis on researches in human resource accounting. Human resource accounting may give its effect to the management of human resource only if being concluded into financial accounting system. Its importance to information economic society determines that human resource accounting should be established on the concept laborer's rights and interests, cored by value accounting, measures and reports the human resource. Besides, it should adopt different methods for different type of human resource.