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如何对企业中人力资源进行会计计量一直是理论界和实务界探讨的热点。本文将人力资源成本计量方法和价值计量方法与明兹伯格企业构型五要素理论相结合,提出人力资源会计的综合计量方法。
How to conduct accounting measurement of human resources in enterprises has always been a hot topic discussed by theorists and practitioners. This paper combines the methods of human resource cost measurement and the method of value measurement with the five elements theory of Munchzburg’s enterprise configuration to propose a comprehensive measurement method of human resource accounting.