试论人力资源会计的确认

Definition of Human Resource Accounting

随着社会的不断进步 ,社会经济环境的变化呼唤我国人力资源会计的出现 ,我国建立和实施人力资源会计迫在眉睫。现从人力资源会计确认归属问题 ,探讨人力资源属于资产 ,不属于无形资产 ,增加了人力资源会计的实际操作性 。

In the new centery the development of social economic environment spurs human resource accounting, It is necessary to establish human resource accounting. This paper analyzes the definition of human resource, being a part of intagible assets with the objective of enhancing the operation of human resource accounting.