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当前最主要的问题应是人力资本的计量与实施,为的是解决目前高素质人才的激励问题,这不仅体现了会计原则中的重要性原则,也体现了会计的管理职能。
At present, the most important issue should be the measurement and implementation of human capital in order to solve the incentive problem of present high-quality talents. This not only reflects the principle of importance in accounting principles but also reflects the management functions of accounting.