试论人力资源会计研究的必要性和可行性

The Feasibility and Necessity of the Research on Human Resources Accountancy

人力作为一种资源被认可后,便促使组织的管理由以"物"为中心转向以"人"为中心。而人力资源的取得、使用、消耗等如何予以确认和计量,则必须依靠会计。于是人力资源会计的研究便成为必然和可能,同时在实际中也具备一定的可行性。

After the human resources were recognized resources, the organization management was transferred from 'object-centered' to 'human-centered'. And how to ensure it must depend on the accountancy.So the study of human resources accountancy has its necessity and feasibility both in theory and reality.