试论人力资源会计

21世纪是知识经济的时代 ,人的知识和技术将成为经济生活的主导因素 ,人力资源作为最主要的生产力构成要素 ,将推动生产力的革命以及未来经济的新格局。会计决定于客观经济环境的变化 ,同时必须服务于特定的社会经济环境 ,人力资源会计将成为倍受人们重视的会计领域。本文试图对人力资源会计的目标、核算内容及人力资源会计在我国实施的必要性和可能性等方面进行论述。

On Human Resources Accounting

The 21st Century is a time of knowledge economy The human's knowledge and technology will be the main factors in the life of economy The human resource, which is considered as the main structural element of the productive forces, will promote the revolution of the productive forces and help to bring about the new structure of the future economy The accounting will depend on the changes of the objective economic circumstances; meanwhile, it must serve the special social economic circumstances The human resource accounting will become a considered accounting sphere This article expounded widely the aims,the accounting contents,the necessary and the importance of the human resources accounting in our country