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随着知识经济的不断发展,开展人力资源会计研究对我国的经济发展具有重要的现实意义。但在近年的人力资源会计研究中还存在许多问题,如过分强调人力资源会计在管理中的作用,不能恰当地计量和报告人力资源的经济价值等。因此,应正确认识人力资源会计的作用,加强对人力资源会计的研究,在人力资源会计核算的实践上,要避繁就简、完善用人机制,注意人力资源的合理配置。
With the continuous development of knowledge-based economy, carrying out human resource accounting research is of great practical significance to our country’s economic development. However, in recent years, there are still many problems in the study of human resource accounting, such as overemphasizing the role of human resource accounting in management and not properly measuring and reporting the economic value of human resources. Therefore, we should correctly understand the role of human resource accounting, and strengthen the study of human resource accounting. In the practice of human resource accounting, we should avoid duplication and improve the employment mechanism and pay attention to the rational allocation of human resources.