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近些年来,我国会计界开始了对人力资源会计的研究。这是一门新兴学科,很多方面尚未成熟和定型,有待于在理论上和实践中不断探索。本文谈谈个人对人力资源会计的一些问题的理解。一、人力资源会计的特点人力资源会计(human resource accounting)又称人力资产会计(human asset accounting)美国会计学会人力资源会计委员会对它所下的定义为:人力资源会计是鉴别和计量人力资源数据的一种会计程序和方法,其目标是将企业人力资源变化的信息,提供给企业和外界有关人士使用。
In recent years, our country’s accounting profession has started the study of human resource accounting. This is a new discipline, many aspects are not yet mature and stereotypes, yet to be explored in theory and practice. This article talks about personal understanding of some issues in human resource accounting. First, the characteristics of human resources accounting Human resources accounting (human resource accounting), also known as human assets accounting (human asset accounting) American Accounting Association Human Resources Accounting Committee defines it as: human resources accounting is to identify and measure human resources data An accounting procedures and methods, the goal is to change the information of human resources business, to businesses and outsiders to use.