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人力资源会计是会计学科发展中的一个新领域。目前,我国对人力资源会计的研究处于初级阶段,未形成完善的理论体系,实践更是少之又少。尽管如此,其在未来企业中的实施却是非常必要的。人力资源会计的目标是将企业人力资源变化的信息提供给企业管理部门和企业外部信息使用者。随着我国经济的发展,人力资源会计理论研究将日趋成熟,今后在我国推行人力资源会计是非常有可能的。笔者试从有利形势、关键要素、制约因素等方面对人力资源会计在我国实施的可行性进行分析论证,提出自己的一些见解。
Human resource accounting is a new field of accounting discipline development. At present, the study of human resource accounting in our country is in the initial stage, and there is no perfect theoretical system, and the practice is rare. In spite of this, its implementation in future enterprises is very necessary. The goal of human resource accounting is to provide information about changes in the human resources of enterprises to the enterprise management departments and external information users. With the development of economy in our country, the study on human resources accounting theory will become more and more mature. It is very possible to promote human resource accounting in our country in the future. The author attempts to analyze and prove the feasibility of implementing human resource accounting in our country from the favorable situation, the key elements and the restrictive factors, and puts forward some of his own opinions.