论文部分内容阅读
随着科学技术的日益发展,现代经济社会的进步光靠传统的会计是不行的,在企业的生产经营活动中人的作用越来越重要,企业也更加重视人力资本会计,其主要包括人力资源、人力资源价值的计量这两个方面。在企业中,比较重要的一项资源是人力资源,而人力资源会计是对人力资源投资的结果进行全面的分析,是为企业有合理、效的管理人力资源而存在。本篇文章简要介绍了人力资源会计的确认,对人力资本会计的计量进行了分析和探讨。
With the development of science and technology, modern economic and social progress cannot rely on traditional accounting. The role of people in the production and business activities of enterprises is more and more important. Enterprises also pay more attention to human capital accounting, which mainly includes human resources. The two aspects of the measurement of the value of human resources. In the enterprise, one of the more important resources is human resources, and human resources accounting is a comprehensive analysis of the results of human resources investment. It is for the enterprise to have reasonable and effective management of human resources. This article briefly introduced the confirmation of human resources accounting and analyzed and discussed the measurement of human capital accounting.