论文部分内容阅读
人力资源会计是会计学科发展的一个新领域,是在运用经济学、组织行为学原理的基础上,由人力资源管理学与传统会计学相结合相渗透所形成的专门会计知识。今天的企业面临的资源约束比过去任何时候都更为严峻,这要求企业的各项职能都必须能够创造价值。
Human resource accounting is a new field in the development of accounting discipline. It is a specialized accounting knowledge formed by the combination of human resource management and traditional accounting based on the principles of economics and organizational behavior. The resource constraints faced by today’s businesses are more severe than ever before, requiring that all functions of the business must be able to create value.