人力资源会计的的确认与计量

人力资源会计是会计学科的一个崭新分支，是鉴别和计量人力资源数据的一种会计程序和方法。资源包括物力资源和人力资源。传统会计只重视对物力资源的核算和控制，却忽略了人力资源的重要作用。随着科技进步和生产力的提高，人力资源在经济活动中的作用越来越明显，两种资源之间的协调也越来越重要，面临新的挑战，建立人力资源会计迫在眉睫。

The Accountancy of the Human Resource Really Recognizes and Calculates

The accountancy of the human resource is a brand-new branch of accountancy's course,is a kind of accountancy's procedure and methods that discriminates and calculates the human resource data.The resources includes the material resources resources and human resources.The traditional accountancy values to check and control to the material resources resources only,but neglected important function of the human resource.Progress along with science and technology and the exaltation of the productivity,the human resource is more and more obvious in the function in the economic activities,the coordination between two kinds of resourceses is also more and more important,facing the new challenge,building up human resource accountancy's of the utmost urgency.