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