论人力资源会计在我国推行的三重障碍

Three Obstacles on Popularizing Human Resource Accounting Rules and Regulations in China

传统观念、计量困难和研究滞后,是人力资源会计在我国推行的三大障碍。这些障碍形成的根本原因在于我国知识经济尚不发达。在目前的条件下,我们要积极做工作,创造推行人力资源会计的条件。

Conventions, Counting difficult and theoretical lags constitute three obstacles popularizing human resource accounting rules and regulations, which result from the undevelopment of intellectual economy fundamentally. As the case stands, the main tasks at present are the forming of the environment popularizing human resource accounting.