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知识经济已把企业的战略性资源转移到知识、信息和创新能力上来,因而人力资本已经成为现代企业最重要的、最稀缺的企业资本,然而在传统会计理论指导下,人力资本仍然游离在会计资产之外。文章在分析传统会计核算模式存在问题的基础上,提出了人力资本会计核算的原则,并在此指导下,对传统的会计核算模式进行了修正。
Knowledge economy has shifted the strategic resources of enterprises to the knowledge, information and innovation ability. Therefore, human capital has become the most important and scarce enterprise capital of modern enterprises. However, under the guidance of traditional accounting theory, human capital is still separated from accounting Outside the assets. Based on the analysis of the existing problems in the traditional accounting mode, the article puts forward the principle of human capital accounting, and under the guidance of this, makes amendments to the traditional accounting mode.