人力资源的会计确认与计量

Accounting Confirmation and Measurement of Human Resource

人力资源会计是在市场经济及高新技术革命的共同作用下,人力资源管理学与会计学相互渗透而形成的新型会计理论。人力资源的确认和计量是人力资源会计的基本理论问题之一,本文对此进行了初步探讨。

Human resource accounting is a new type of accounting theory which is formed through the multual infiltration of human resource management and accounting and under the effect of market economy and higher technological revolution.The article discusses the confirmation and measurement of human resource which is one of the basic theoretical question of human resource accounting.