企业人力资源会计发展的主要问题和对策

文章针对我国企业在实施人力资源会计时所面临的困难和各种问题进行了分析,并参照西方企业的经验和模式进行总结归纳,提出我国企业未来推进人力资源会计应进一步采取的对策。

Enterprise human resources accounting development the main problems and countermeasures

The paper makes analysis on the difficulties and problems which exist in China’s enterprises in the implementation of human resource accounting,and in the light of experience and mode of Western companies summarized and presented China’s enterprises to promote human resource accounting should take further countermeasures.