企业人力资源会计的计量与修正

Measurement and Revision of Enterprise Human Resource Accounting

随着企业人力资源管理理念和实际工作的深入,人力资源会计适当的准确的计量被提到了重要的位置。如何根据企业的实际情况选择人力资源会计的计量方法,并按照人力资源的特征对计量模型进行必要的修正,成为企业的当务之急。在这一背景下,对企业人力资源会计的计量问题进行了系统研究,首先对企业人力资源会计的意义和特性进行了阐述,然后从成本和收益两个角度分析了企业人力资源会计的计量方法和存在的局限,最后对企业人力资源会计进行了不同角度的修正。

With the deepening of the human resource management concept and practical work of the enterprise,the accurate and accurate measurement of human resource accounting has been mentioned as an important position.How to choose the measurement method of human resource accounting according to the actual situation of the enterprise,and make necessary corrections to the measurement model according to the characteristics of human resources,become the top priority of the enterprise.Under this background,this paper systematically studies the measurement of enterprise human resource accounting.Firstly,it expounds the significance and characteristics of enterprise human resource accounting,and then analyzes the measurement method of enterprise human resource accounting from the perspective of cost and benefit.And the limitations of existence,and finally revised the enterprise human resources accounting from different angles.