论文部分内容阅读
随着世界高新技术革命浪潮的到来,已经把世界经济的竞争从物质资源竞争推向人力资源的竞争,对人力资源的开发、利用和管理是人类社会经济发展的制约因素。在这个过程中需要大量的人力资源信息,必然离不开人力资源会计。尤其在人口众多,而人口素质相对较差的我国,推行人力资源会计更具有必要性。本文首先阐述了推行人力资源会计的必要性,然后在介绍人力资源会计在我国推行的困难、可能性的基础上,就如何推进人力资源会计在我国的应用提出了相关的建议。
With the advent of the wave of high and new-tech revolution in the world, competition in the world economy has been pushed from competition in material resources to competition in human resources. The development, utilization and management of human resources are the limiting factors in the economic development of human society. In this process requires a lot of human resources information, must be inseparable from human resources accounting. Especially in our country with a large population and relatively poor population quality, it is more necessary to promote human resource accounting. This article first elaborates the necessity of implementing human resource accounting, and then on the basis of introducing the difficulties and possibilities of human resource accounting in our country, puts forward some suggestions on how to promote the application of human resource accounting in our country.