人力资源会计基本假设探讨

对人力资源会计的研究必须建立在一定假设基础上。文章初步提出了 7种假设 ,即 :物化假设、会计主体假设、持续经营假设、会计期间假设、可计量假设。

As the researches on human resource accounting must be based on series of assumptions, the author renders seven points, which include organized resource, accounting entity, going-concern, accounting period, feasible measurement, management-deciding and deciding-service assumptions.