对人力资源会计的几点思考

A Few Thoughts of Human Resource Accounting

通过探讨人力资源会计的目标、基本假设以及其确认和计量方法 ,量化人力资源在企业中的价值 ,为会计界确立一套适合的人力资源会计理论体系提供一点理论参考。

By Exploring accounting objectives,accounting postulates and recognition methods of human resource accounting,measuring the value of human resource accounting in the company,a set of theory system of human resource accounting for the accounting field is established.