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随着知识经济时代的到来,人们的生活方式、思维模式以及工作方法从根本上发生了改变,人力资源会计是会计学的组成部分之一,知识经济背景下人力资源会计问题的研究有着更加深刻的现实意义。相较于传统会计而言,知识经济条件下的人力资源会计无论是作用还是地位都更加突出,其价值体现在人力资源的计量与核算方面,这对于企业市场竞争力的提高至关重要。本文从知识经济条件下人力资源会计实施的必要性出发,分析了当前人力资源会计的核心目标,并以此为基础论述了人力资源会计的确认、计量与核算等问题。
With the advent of the era of knowledge economy, people’s life style, thinking mode and working methods have fundamentally changed. Human resource accounting is one of the components of accounting. The study of human resource accounting under the background of knowledge economy is more profound The practical significance. Compared with the traditional accounting, human resource accounting under the condition of knowledge-based economy is more prominent either in its role or position, its value is reflected in the measurement and accounting of human resources, which is crucial for the improvement of the market competitiveness of enterprises. Based on the necessity of implementing human resource accounting under the condition of knowledge economy, this paper analyzes the core objectives of current human resource accounting and discusses the problems of confirmation, measurement and accounting of human resource accounting based on it.