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随着世界科学技术迅速发展的进程,人类的生存和各个国家的经济实力竞争成败与否,将越来越依赖人力资源的实力。既然如此,那么对人力资源进行开发和管理,就必定成为今后长期的头等大事。而在人力资源开发和管理过程中,讲究优化经济效益,施行会计核算手段和各种方法,也将是无法回避的客观要求。正是从这一现实和趋势出发,本文拟就建立我国人力资源会计核算的设想,谈以下几点浅见。一,建立理论体系,培养专业人才人力资源会计是近二十年才发展起来的新学科。目前,只有少数国家已开始施行人力资源会计核算的一般方法。
With the rapid development of science and technology in the world, the survival of mankind and the success or failure of economic competitiveness in various countries will increasingly rely on the strength of human resources. In that case, then, the development and management of human resources will inevitably become the top priority in the long run. In the human resources development and management process, pay attention to optimizing economic efficiency, the implementation of accounting methods and various methods, it will be unavoidable objective requirements. It is from this reality and trend, this article intends to establish the assumption of human resource accounting in China, the following few humble opinion. First, to establish a theoretical system to cultivate professionals Human resources accounting is developed nearly two decades of new disciplines. Currently, only a few countries have started the general method of implementing human resource accounting.