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在这个充斥着各种新概念和新技术的知识经济时代,知识是生产的核心要素,作为只是掌握者和运用者的人力资源亦成为各种社会资源中的第一资源,成为推动社会生产力不断向前发展的主导因素,是企业乃至整个国家生产发展的决定性力量。目前,许多企业开始关注人力资源信息,把人力资源管理作为企业战略管理的一个重要部分,而人力资源信息的反映和体现必然离不开人力资源会计。人力资源会计作为一个崭新的会计分支,慢慢地深入企业报表体系,它以人力资源信息为研究对象,把人力资源作为企业的重要资产予以确认和计量,以满足决策者和利益相关者的需要。
In this era of knowledge economy full of new concepts and new technologies, knowledge is the core element of production. As the masters and users of human resources, it becomes the first resource in various social resources and the driving force for social productivity The leading factor in the development of the enterprise is the decisive force for the development of the enterprise and even the entire country. At present, many enterprises begin to pay attention to human resources information and regard human resources management as an important part of their strategic management. The reflection and reflection of human resources information are inevitably inseparable from human resources accounting. As a new branch of accounting, human resource accounting slowly penetrates the enterprise reporting system. It takes human resources information as the research object, confirms and measures human resources as the important assets of the enterprise to meet the needs of policy-makers and stakeholders .