也谈人力资源会计──与江鸣同志商榷重庆商学院刘新超《四川会计》１９９５年第１０期登载了江鸣同志《＂人力资源会计＂质疑》一文，认为不应设立人力资源会计。笔者不同意江文的观点。本世纪６０年代开始，越来越多的研究者和管理者认识到：应把管理实践的要求和科学理... Also talk about human resources accounting ─ ─ Jiangmen comrades to discuss with Liu Xinchao of Chongqing Business School “Sichuan Accounting” 1995 the tenth period published Comrade Jiang Ming “” human resources accounting "question, that should not be set up human resources accounting. I do not agree with Jiang Wen’s point of view. Since the 1960s, more and more researchers and managers have realized that the requirements of management practice and science should be rationed ...