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随着我国社会主义市场经济的不断发展,人才的作用越来越重要。现代企业之间的竞争归根结底是人才的竞争,随着知识经济的发展,人力资源在企业发展以及社会财富创造方面发挥着越来越重要的作用,所以把人力资源作为一种资产进行会计核算是符合时代要求的。本文从我国的实际出发,分析人力资源会计在我国应用的有利方面和存在的弊端。
With the continuous development of the socialist market economy in our country, the role of talent has become more and more important. In the final analysis, the competition between modern enterprises is the competition of talents. With the development of knowledge-based economy, human resources play an increasingly important role in the development of enterprises and social wealth creation. Therefore, accounting of human resources as an asset is Meet the requirements of the times. Based on the reality of our country, this article analyzes the advantages and disadvantages of human resource accounting in our country.