在当今愈演愈烈的国际竞争中,居首位的是人力资源竞争。将人力资源纳入会计核算与管理的范畴,以充分开发与利用这一重要资源,在当今改革开放的我国已显得十分必要。本文拟就我国开展人力资源会计研究与实践中的几个问题谈些看法。 一、人力资源是一项无形资产 是否把人力资源看作一项资产,是人力资源会计能否成立的关键。有一种观点认为,人力资源完全不同于会计上的“资产”,它带 In today’s intensifying international competition, the top priority is human resources competition. To include human resources in the field of accounting and management in order to fully exploit and utilize this important resource has become very necessary in the current reform and opening up in our country. This article intends to talk about some problems in our country’s human resource accounting research and practice. First, human resources is an intangible asset whether human resources as an asset, is the key to the establishment of human resources accounting. There is a view that human resources completely different from the accounting of “assets”, it brings