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人力资源会计是会计学的一个新兴分支,是测定和报告企业人力资源的变动和现状、帮助决策者决定行动方针的一门新兴会计,它是会计学科发展的一个新领域,是人力资源管理学与会计学相互渗透形成的新型会计理论。1964年以来,美国密西根大学的郝曼森首次提出人力资源会计这个概念之后,通过一大批会计学者坚持不懈的研究,到今天,人力资源会计已逐步建立起一套较完善的理论体系,特别是知识经济时代的到来,更为人力资源会计的推广创造了历史性的契机。
Human resource accounting is an emerging branch of accounting, is to measure and report on the changes and current situation of human resources in enterprises, and to help decision-makers to decide an action plan of emerging accounting. It is a new field in the development of accounting science, human resource management A new type of accounting theory formed by mutual penetration of accounting. Since 1964, Hao Mansen of the University of Michigan first proposed the concept of human resource accounting, after a large number of accounting scholars persevere in research, and today, human resource accounting has gradually established a set of relatively complete theoretical system, especially the knowledge The advent of the economic era has created a historic turning point for the promotion of human resources accounting.