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人力资源会计作为会计学科发展的一个新领域,是人力资源管理学与会计学相互渗透形成的新型会计理论。通过一大批会计学者坚持不懈的研究,人力资源会计已逐渐建立起一套较完善的理论体系。但是在现行的人力资源会计理论研究中,仍然存在一些问题,须进一步研究论证。一、人力资源
As a new field of accounting discipline, human resource accounting is a new kind of accounting theory formed by the mutual penetration of human resource management and accounting. Through a large number of accounting scholars persevere in research, human resources accounting has gradually established a set of more perfect theoretical system. However, there are still some problems in the current study of accounting theory of human resources, which need to be further studied. First, human resources