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人力资源会计是知识经济时代的产物,并发挥着越来越重要的作用。知识密集型企业不同于传统企业的特点, 其价值创造能力集中体现在劳动者创新性的智慧型劳动上,这对会计计量模式产生了新的要求。
Human resource accounting is a product of the era of knowledge economy and plays an increasingly important role. Knowledge-intensive enterprises are different from the traditional characteristics of enterprises, their value creation ability embodied in the labors innovative and intelligent labor, which created new requirements for the accounting measurement model.