浅谈我国推行人力资源会计的必要性和可能性

Fleet Remark the Necessity and Possibility of Pursuing the Human Resource Accounting in China

人力资源会计是会计学科中一个正在发展的新分支。它主要研究组织中人力资源成本和价值的确认、计量、记录和报告等问题,为人们提供人力资源会计信息。本文在对人力资源会计的内涵和作用阐述的基础上,对我国推行人力资源会计的必要性和可能性作了详尽的分析。

In order to study questions such as the confirmation gaging ,record and report for cost and value of the Human Resource in the organization ,and afford the information of the Human Resource to people ,basing on defining the Human Resource Accounting and its affection,this article analyse in detail the necessity and possibility of pursuing the Human Resource Accounting in China.