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人力资源会计是在运用经济学、组织行为学原理基础上,与人力资源管理学相互结合、相互渗透所形成的一类专门会计学科,是对组织的人力资源成本与价值进行计量和报告的一种程序和方法,是会计学科发展的一个全新领域。人力资源会计包括人力资源的计量和人力资源价值的计量。目的是
Human resource accounting is a kind of specialized accounting discipline formed by the combination of economics and organizational behavior theory with human resource management and mutual penetration. It is one of the measurement and reporting of the cost and value of human resources in an organization Kind of procedure and method, is a brand new field of accounting discipline development. Human resource accounting includes the measurement of human resources and the measurement of human resource values. The purpose is