浅谈人力资源会计

知识经济时代 ,人力资源对企业的发展至关重要。人力资源会计是对人力资源的成本、价值进行确认、计量和报告的新型会计分支。本文从人力资源会计建立的必要性 ,提出人力资源会计的基本假设 ,进一步讨论其具体核算内容 ,以期促进人力资源会计的实施。

A Brief Discussion on Human Resource Accounting

In the knowledge economic era, human resource is very important to the development of a modern enterprise. Human resource accounting is a new branch of accountancy, which recognizes, measures and reports the cost and value of human resources. In this paper, the author brings up a fundamental assumption about human resource accounting based on necessity of the establishment of human resource accounting, and attempts to discuss the detail accounting content seeking to advance the implementation of human resource accountant.