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现代企业的竞争力既取决于企业的规模,也取决于企业是否具有丰富的人力资源。人力资源会计可以正确反映企业真实的财务状况和经营成果的数据,帮助企业管理者决策,加强企业内部管理。文章对人力资源会计内涵进行了界定,指出了我国企业管理实践中推进人力资源会计应用主要障碍和具体对策。
The competitiveness of modern enterprises depends on both the size of the enterprise, but also depends on whether the enterprise has a wealth of human resources. Human resource accounting can correctly reflect the true financial status and business performance of the data to help business managers make decisions and strengthen internal management. The paper defines the connotation of human resource accounting and points out the main obstacles and specific countermeasures to promote the application of human resource accounting in the practice of enterprise management in our country.