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人力资源会计是会计学的一个新兴的重要分支学科,是鉴别和计量人力资源数据的一种会计程序和方法,其目标是将人力资源变化的信息提供给企业和有关人士使用。它是市场经济的产物,是人力资本理论在会计领域的深入和发展。人力资源确定为会计意义上的资产,人力资源会计把人作为有价值的组织资源,对它的价值进行计量和报告。把人力资源科学的确认、计量和报告到企业中去,可以使各部门合理有效的利用人力资源,合理开发人力资源,适应市场经济的发展需要。 本文从知识经济与人力资源会计的关系出发,论述了人力资源会计的确认、计量、核算、报告等方面的问题。以及国外人力资源会计发展的现状,并结合我国实际国情论证了在我国建立人力资源会计的必要性、条件等相关问题

Force resources accounting is a new important accounting branch, is to identify and measurement data of a human resource accounting procedures and methods, the aim is to change the human resources to provide information for enterprise and relevant personage USES. It is the product of market economy, is the human capital theory in the field of accounting development. Human resources for accounting sense of assets, human resource accounting to the organization as a valuable resource for its value, measure and report. The human resources of science recognition, measurement and reporting to the enterprise, can make effective use of the department of human resources, the rational development of human resources, adapt to the market economy development needs. From the knowledge economy and human resource accounting, this paper discusses the relationship between human resource accounting recognition and measurement, accounting, reporting, etc. And the present situation of the development of human resource accounting, and combined with actual situation in China in China demonstrated the necessity to establish human resource accounting, and other related issues
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第1个回答  2009-03-29
Human Resource Accounting is the accounting of a new study of the important branches of science, are the identification and measurement of human resources data, accounting procedures and methods, and its aim is to change human resources information to enterprises and the use of the person concerned. It is the product of a market economy, human capital theory in the field of accounting in depth and development. Human resources as assets within the meaning of accounting, human resource accounting to the people as a valuable organizational resources, the value of its measurement and reporting. The human resources of science recognition, measurement and reporting to the business go, you can enable a reasonable and efficient use of Department of Human Resources and reasonable development of human resources to meet the development needs of the market economy. In this paper, a knowledge-based economy and the relationship between human resource accounting, the accounting of human resources on the recognition, measurement, accounting, reporting and other issues. As well as foreign human resources in the development of accounting, combined with the actual conditions of China's demonstration set up in our country the need for human resource accounting, conditions and other related questions
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