浅议人力资源会计建立的前提

The Prerequisite on Constructing Human Resource Accountary

我国人力资源会计制度迟迟不能建立和推行,关键是其前提尚未发育完全,其前提包括一般前提和特殊前提两个方面。其中特殊前提由理论前提和实践前提构成,一般前提共有九点内容。

In China,human resource accountary can't be set up soon.The key to this problem is the lack of its prerequisite.The prerequisite in this article includes special prerequisites and common ones.The former consists of theoritical prerequisite and practical one,and the latter includes nine points.