人力资源会计研究的思维转换

高新技术革命和知识经济进步的浪潮,已把世界各国的经济发展,从自然资源、资本资源竞争推向了人力资源竞争,因此,对人力资源的成本、价值和资本的确认、计量和报告已成为理论研究和实际应用的主要课题。文章通过分析目前我国人力资源会计研究与应用的现状,分析了人力资源会计陷入实施应用困境的原因,并指出目前唯有认清困境的根源所在,转变思维,才可能打破这种僵局,充分发挥人力资源会计应有的作用。

Thinking Conversion of Human Resource Accounting Study

The tide of progress in advanced technology and knowledge economy has pushed the competition of development between countries towards human recourses from natural recourses and capital recourses.Therefore,to makes confirmation,measurement and report of the cost,value and capital of human recourses has been one major issue of research in theoretical and practical application.This essay analyzes the current situation of HR Accounting in our country to make an analysis what for explaining the dilemma with application in HR Accounting,further to point out that there is an only way to recognize the root of problem,also change the mind,and then what deadlock should be broke to express the sufficient effect of HR Accounting.