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21世纪是知识经济的时代,对人力资源的开发、利用和管理将是社会经济发展的关键制约因素。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。这一点在高新技术企业中有更为明显的体现。本文从人力资源会计的定义和高新技术企业建立人力资源会计的必要性出发,简介了它的计量、核算和披露方法,并试图探索出一套适合于高新技术企业的人力资源会计体系。
The 21st century is an era of knowledge-based economy. The development, utilization and management of human resources will be the key constraints to socio-economic development. In this process requires a lot of human resources information, must be inseparable from human resources accounting. This point is more obvious in high-tech enterprises. Based on the definition of human resource accounting and the necessity of establishing high-tech enterprise human resource accounting, this article introduces its measurement, accounting and disclosure methods, and attempts to explore a set of human resource accounting system suitable for high-tech enterprises.