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人力资源会计的研究目前仍然处于理论探讨阶段,没有得到非试验性的实践运用。本文根据“资源基础论”和会计学上的资产理论,指出了企业资源的构成,进而对其关系进行了分析,认为影响人力资源会计发展的根本障碍在于:人力性资源并非属于企业资产性资源。
The study of human resource accounting is still in the stage of theoretical discussion and has not been applied in non-experimental practice. This paper points out the composition of enterprise resources according to “Resource Based Theory ” and the accounting theory of assets, and then analyzes the relationship between them. The paper points out that the fundamental obstacle to the development of human resource accounting lies in the fact that human resource does not belong to enterprise assets Sexual resources.