浅论人力资源会计

A General Discussion on Human Resource Accounting

从人力资源会计的定义和在我国建立的必要性以及基本内容、建立条件等方面对人力资源会计进行了全面的论述。同时对人力资源成本会计和人力资源价值会计的关系。

Based on the definition of human resource accounting ,this paper has a full discussion on several facets such as necessity of its founding in China, the basic content and the conditions of the founding. It also has some deep discussion on questions such as the relation between the cost accounting and the value accounting of human resource and the human resource accounting belonging to invisible capital.