人力资源会计应用问题及对策研究

在知识经济时代,人力资源将成为推动经济社会快速发展的主要动力,人力资源会计也必将随着时代的发展而得到广泛应用。本文在分析现有的国内外关于人力资源会计理论及其应用研究成果的基础上,深入系统的论述了我国人力资源会计应用面临的主要困境,并结合我国的现实国情,对我国人力资源会计从理论向实务应用转变所面临困境的原因进行了分析,同时提出了相应的对策。

Research on the Application and Countermeasures of Human Resource Accounting

In the era of knowledge economy,human resources will become the main driving force to promote the economic and social development,human resource accounting will also been widely used along with the development.Based on the analysis of the existing home and abroad about human resources accounting theory and its application,this paper discusses deeply the main difficulties that the application of human resource accounting faced.Based on China＇s reality,the paper analyze the reasons why the dilemma of human resource accounting from the theory to its practical application confronted with,and puts forward the corresponding countermeasures.