对人力资源会计的探讨

人力资源会计是会计学的一个新兴的分支学科,它是市场经济的产物,它在许多问题上仍存在分歧。本文首先从几个概念入手对我国建立人力资源会计的必要性进行论述,然后对人力资源会计的确认、计量、报表等问题进行分析,阐述在我国建立人力资源会计的可行性。

A Discussion on Human Resources Accounting

Human Resources Accounting is a new branch of accounting arising from market economy.Nowadays,it still bears a lot of controversies upon some issues.This article firstly discussed the necessity for China to build up Human Resources Accounting from several concepts and then analyzed its feasibility from the aspects of the confirmation,measurement and statement of Human Resources Accounting.