人力资源会计体系若干问题研究

Some Problems Research for the Human Resource Accountant System

人力资源会计是会计学的一个新兴的学科分支,它主要研究组织人力资源的成本与价值的计量与报告的问题。要研究人力资源会计,必然要构建人力资源会计体系。

The human resource accountant is a newly arisen subject branch of the accountancy and it is also an intelligence outcome when human economic form going into knowledge-based economy ages. The human resource accountant was regarded and studied more and more by the experts and scholars in the field of the accountancy. If we want to study the human resource accountant we should set up the accountant system of human resource.