人力资源会计核算及其在企业管理中的应用

从人力资源的会计确认、会计计量、会计核算及会计报告等方面阐述企业应如何进行人力资源的会计核算，将人力资源的会计核算与企业的日常经营管理紧密结合在一起，以增强人力资源会计核算的可操作性。

Human Resources Accounting and its Application in Business Management

This paper explains how enterprises should carry on the human resources accounting from such respects as accountants confirmation, accountants measuring, accountants' checking and calculation and accounting report of the accountant of human resources. This paper focuses on how to integrate human resources accounting with the daily management of the enterprises more closely and how to improve the effectiveness of human resources accounting. Human resources accounting could improve if it is widely applied in enterprise management. This paper also attempts to make some theoretical exploration into the practical application of the human resources accounting.