人力资源会计模式的可行性研究

The Study of the Feasibility of Human Resource Accounting Model

人力资源会计是当前研究的一个热点问题 ,学术界提出了一些人力资源会计模式 ,这些模式都忽略了对其自身可行性的研究。文章从人力资产的确认、计量、信息披露、产权制度障碍等方面分析了这些模式在可行性方面存在的不足 。

Human resource accounting is a hot topic;some scholars have proposed some models,but those models are ignorant of its feasibility.This paper discusses the feasibility of four human resource accounting from recognition,measurement,reporting,institution and integrity.