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人力资源会计是会计学的一个崭新的分支,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会计变化的信息提供给企业和有关人士使用。本文首先论述了在我国建立人力资源会计的必要性,然后对人力资源会计的确认与计量问题作了一些探讨。
Human resource accounting is a brand new branch of accounting. It is an accounting procedure and method of identifying and measuring human resource data. Its goal is to provide the information of human resource accounting change to enterprises and relevant people. This article first discusses the necessity of establishing human resource accounting in our country, and then makes some discussions on the confirmation and measurement of human resource accounting.