论人力资源会计模糊性

Research on the Fuzziness of Human Re sources Accounting

本文以模糊理论为指导,提出了人力资源会计模糊性概念,分析了人力资源会计模糊性产生的原因及人力资源会计属财务会计、人力资源产权属性为企业资产等传统误区,提出了治理人力资源价值会计模糊性的对策。

Under the guidance of fuzzy theory,t his paper presents the concept of the fuzziness of human resources accounting and analyses t he reason of the fuzziness of human re sources accounting.Besides,this paper makes a study on some conventio nal mistaken notions that human reso urces accounting is contained in financial accounting and that the nature of property right of human resou rces belongs to enterprise assets.F i-nally,the method of dealing with the fuzziness of human resources accounting is presented in the paper.