人力资源会计在计量上的重重困难，既有其本身的原因，也有传统会计自身的原因。传统会计以货币作为资产的共同计量基础，其优点是使各资产的度量指标具有综合性和可汇总性，但也有其局限性。现代经济业务的复杂性，单靠货币指标往往难以全面反映企业的财务全貌。从近年来... Human resource accounting in the measurement of the many difficulties, both for its own reasons, but also the traditional accounting reasons. Traditional accounting to currency as a common basis of measurement of assets, the advantage of making the measurement of assets of a comprehensive and summary, but also has its limitations. The complexity of modern economic business, monetary indicators alone is often difficult to fully reflect the financial overview of the enterprise. From recent years ...