人力资源的特性对构建人力资源会计模式的影响

The influece of the characteristics of human resources to establishing the mode of human resources accounting

人力资源具有所有权和使用权相背离、稀缺性和能动性特征，决定了人力资源成本会计和劳动者权 益会计计量核算模式的分野。新经济为人力资源会计多样化提供了新领域。

The characteristics of Human resources of Which the deviation between proprietary and usufruct,exiguity and motile decide the distinguish between human resources cost accounting and labourer proprietary accounting. neweconomy provides the new fields of human resources accounting diversification.