对人力资源会计有关问题的探讨

Probe into the Issues Human Resources Accounting

资源稀缺和资本短缺是制约中国未来经济增长的重要因素,而推动未来经济增长的关键是我国丰富的人力资源。近年来,我国会计学界正处于从西方介绍和引进人力资源会计理论阶段,百家畅言、各抒己见。本文将对适合于我国国情的人力资源会计的内涵、会计假设、成本核算及投资收益分析等方面作浅尝探讨。

It is generally acknowledged that resources scarcity and the capital shortage restrict the future economic growth in China and the key to this issue is our abundant human resources. Recently the realm of accounting in China is introducing the Western notions of Human Resources Accounting, which contributes to a great variety of viewpoints. This paper aims to probe into the connotation of human resources accounting, accounting hypothesis, cost accouting and gains in investment as well.