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近年来,随着经济的飞速发展和社会的不断进步,“人”的作用进一步凸显。人力资源成本会计作为一门新兴的学科,不仅拥有人力资源管理的特性,也包含了成本会计的特征。因此,加强对人力资源成本会计的研究对人力资源管理中的成本控制和完善成本会计理论体系具有双重意义。本文首先对人力资源成本会计进行概述。然后对目前我国人力资源成本会计应用方面存在的问题进行分析,最后在问题的基础上提出了相应的解决对策。
In recent years, with the rapid economic development and social progress, “person ” role is further highlighted. Human resource cost accounting as a new discipline, not only has the characteristics of human resource management, but also includes the characteristics of cost accounting. Therefore, to strengthen the study of human resource cost accounting has dual meaning to cost control in human resource management and perfecting cost accounting theory system. This article begins with an overview of human resource cost accounting. Then the paper analyzes the existing problems in the application of human resource cost accounting in our country, and finally puts forward corresponding solutions to the problems.