人力资源数量化与会计财务管理创新

Quantification of Human Resources Results in Accounting and Finance Management Innovation

知识经济时代人力资源成为企业特殊的资产。将人力资源数量化，使人力资源表现在企业的会计报表中，并使其成为企业财务管理决策考虑的因素已成为必要。人力资源数量化，使财务管理决策模型得以修正，并使其更接近于企业的现实。人力资源数量化也使会计要素与会计平衡式发生变化，对传统会计产生重大影响。

Now in the era of knowledge economy, human resources have become extraordinary assets of an enterprise. It is necessary that human resources be quantified and listed on the accounting report, and be considered as an important factor when finance policy is to be made. The quantification of human resources modifies the finance decision model and makes it closer to the reality of the enterprise. It also has a great influence on traditional accounting by modifying the accounting elements and balance equation.