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人力资源会计是会计学的一个崭新分支,是鉴别和计量人力资源数据的一种会计程序和方法,其目标是将人力资源无限变化的信息提供给企业和有关人士使用。自从1964年,美国密西根大学的郝曼森首次提出人力资源会计这个概念之后,通过一大批会计学者坚持不懈的研究,到今天,人力资源会?
Human Resources Accounting is a brand new branch of accounting. It is an accounting procedure and method of identifying and measuring human resources data. Its goal is to provide information to business and related people for unlimited changes of human resources. Since the concept of human resource accounting was first proposed by Hao Mansen at the University of Michigan in the United States in 1964, he persisted in his research through a large number of accounting scholars. Today, the Human Resources Association?