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在当今知识经济时代背景下,企业最主要的资本就是人力资本,传统会计已经无法适应现代经济的发展。随着经济理论以及科学技术的迅猛发展,为了快速适应现代经济发展的实际需求,完善会计信息,就应该进一步了解人力资源会计。本文主要对人力资源会计确认以及计量进行分析探讨,提出相应的思考和建议。
In the current era of knowledge-based economy, the most important capital of an enterprise is human capital, and traditional accounting can no longer meet the requirements of modern economic development. With the rapid development of economic theory and science and technology, human resources accounting should be further understood in order to adapt quickly to the actual needs of modern economic development and improve accounting information. This article mainly analyzes and discusses the human resource accounting confirmation and measurement, and puts forward some corresponding suggestions and suggestions.