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随着知识经济的到来,作为知识载体的人力资源就显得尤为重要。我国作为一个人口大国,人力资源丰富,如何充分利用和管理好这些资源,将对企业发展和国家兴盛起到关键作用。对人力资源如果不进行核算、计量和披露,不仅不利于充分利用与有效管理人力资源,而且会计信息也不充分、不全面、不准确。所以,为了满足内部管理的需要、完善会计核算和满足财务信息使用者的要求及适应国家宏观调控的要
With the advent of the knowledge economy, human resources as a carrier of knowledge are particularly important. As a big country with a large population and abundant human resources, how to fully utilize and manage these resources will play a key role in the development of our country and the prosperity of our country. If we do not conduct accounting, measurement and disclosure of human resources, it is not only not conducive to full utilization and effective management of human resources, but also accounting information is not sufficient, incomplete and inaccurate. Therefore, in order to meet the needs of internal management, improve accounting and financial information users to meet the requirements and adapt to the macro-control of the country