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人力资源会计是会计学的一个新兴的重要分支学科。它是市场经济的产物。本文首先论证了在我国建立人力资源会计的必要性,然后对知识经济条件下人力资源会计的确认与计量问题作了一些探讨,并对人力资源价值会计进行了分析。
Human resource accounting is an emerging important branch of accounting. It is a product of the market economy. This paper first demonstrates the necessity of establishing human resource accounting in our country, then makes some discussions on the confirmation and measurement of human resource accounting under the condition of knowledge economy, and analyzes the human resource value accounting.