人力资源会计核算方法的初探

On the Accounting Methods of HRA

人力资源会计就是把人力资源按照会计方法进行计量和报告。为此,本文在分析建立人力资源会计必要性的基础上,探讨了人力资源价值会计和人力资源成本会计的核算方法。

Huma n Resour ces Accounting(HRA)is a process of calculating and reporting on hu-man resour ces with reference to the methods of accounting.Therefore,on the basis of anal yzing the necessity of establishing HRA,the paper makes a study into the accoun ting methods of Human Resources Value Accounting and Human Resources Cost Accoun ting.