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随着经济的发展,人力资源会计已被许多人关注。本文从传统会计与人力资源会计的对比出发,提出实施人力资源会计是必要的。
With economic development, human resources accounting has been the concern of many people. Based on the comparison between traditional accounting and human resource accounting, this paper proposes that it is necessary to implement human resource accounting.