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人力资源成本会计的探讨董学秀人力资源会计二十世纪六十年代产生于西方资本主义国家，七十年代有了很大的发展，并逐渐引起许多国家的关注。我国对人力资源会计的研究才刚刚起步，且只是理论上的探讨。人力资源会计包括人力资源成本会计与人力资源价值会计。本文试就人力...
Discussion on Human Resource Cost Accounting Dong Xuexiu Human Resource Accounting was born in the western capitalist countries in the 1960s and developed greatly in the seventies, which has gradually aroused the concern of many countries. The study of human resource accounting in our country has just started, and it is only a theoretical discussion. Human resource accounting includes human resource cost accounting and human resource value accounting. This article on the human