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知识经济是一种建立在先进的知识和发达的技术基础之上的经济形态,其特点决定了人力资源已成为经济活动中的第一资源,在经济发展和社会进步中占据着重要地位。随着人们对人力资源重要性认识的提高,要求会计提供人力资源信息的呼声越来越高。因此,会计如果不对人力资源进行确认、计量和报告,势必会影响会计信息的充分性、相关性和公允性。本文主要就人力资源会计确认、计量的必要性及相关方法等问题进行一些探讨。
Knowledge economy is an economic form based on advanced knowledge and advanced technology. Its characteristics determine that human resources have become the first resource in economic activities and occupy an important position in economic development and social progress. As people become more aware of the importance of human resources, the call for accounting information to provide human resources is getting louder and louder. Therefore, if accounting does not confirm, measure and report on human resources, the accounting information will be bound to affect the adequacy, relevance and fairness. This article mainly discusses some issues such as the recognition of human resources accounting, the necessity of measurement and related methods.