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在知识经济时代,“人才”在知识型企业起着至关重要的作用,是知识型企业的第一核心资源,企业对人力资源信息的需求越来越迫切,而传统的会计核算并不能较为全面、科学的反映企业人力资源的相关信息,这就有赖于人力资源会计的发展。人力资源价值会计更是人力资源会计一个重要研究的内容。在工程咨询设计企业中,人力资产不同于其他资产,作为一种稀缺资源,研究其价值具有重要的意义。融合在咨询设计企业经营成果里的
In the era of knowledge economy, “talent” plays a crucial role in knowledge-based enterprises. It is the first core resource of knowledge-based enterprises. The demand of enterprises for human resources information is more and more urgent. The traditional accounting Can not be more comprehensive and scientific enterprise human resources reflect the relevant information, which depends on the development of human resources accounting. Human resource value accounting is an important study of human resource accounting. In engineering consulting and design enterprises, human assets are different from other assets, as a kind of scarce resources, the value of research is of great significance. Integration in the consulting and design business operating results