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人力资源会计是会计学的一个新兴的重要分支学科。人力资源是知识经济社会的一项重要经济资源,推行人力资源会计是提高人力资源使用效益的需要。本文阐述了人力资源会计在我国研究的基本情况。对我国当前人力资源会计作了一些基本分析,提出了在人力资源会计研究存在的问题和若干建议。
Human resource accounting is an emerging important branch of accounting. Human resources are an important economic resource in a knowledge-based economy and society. The implementation of human resources accounting is a need to improve the efficiency of using human resources. This article describes the basic situation of human resource accounting in our country. Some basic analyzes have been made on the current human resource accounting in our country, and the problems and some suggestions on human resource accounting research have been put forward.