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人力资源会计产生于20世纪60年代的美国,随后兴起了对人力资源会计的研究。我国于80年代引入人力资源会计,许多学者进行了这方面的研究,但发展非常缓慢。究其原因,最重要的是实施的外部客观环境及相应的理论不够完善。随着知识经济时代的来临,我国许多应用人力资源会计的条件已逐步具备。本文拟就此问题作初步探讨。 一、人力资源会计的概念 1、人力资源。广义上是指一定范围内的人口总体所具有的劳动力的总和。在人力资源会计中是指企业或其它组织所拥有或能使用的各种具有劳动能力的
Human resource accounting was born in the 1960s in the United States, and later on the rise of human resources accounting research. China introduced human resources accounting in the 1980s, and many scholars conducted research in this area, but the development was very slow. The reason, the most important is the implementation of the external objective environment and the corresponding theory is not perfect. With the advent of the era of knowledge economy, many conditions for the application of human resource accounting in our country have gradually come into existence. This article intends to make a preliminary discussion on this issue. First, the concept of human resources accounting 1, human resources. In a broad sense, it refers to the total amount of workforce that the population within a certain range has. In human resource accounting is refers to the enterprise or other organizations owned or can use a variety of labor-capable