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人力资源会计的目的之一是为人力资源管理服务。探讨人力资源投资与相应的人力资源价值之间的关系，分析人力资源投资的构成及其对增加和保持人力资源价值的影响，将有助于人力资源的投资决策、控制和考核，从而有利于加强人力资源管理。人力资源价值可以分为两个组成部分...
One of the purposes of human resource accounting is to provide human resources management services. To explore the relationship between investment in human resources and the corresponding value of human resources and to analyze the composition of investment in human resources and its impact on increasing and maintaining the value of human resources will contribute to the investment decision, control and assessment of human resources, Strengthen human resources management. The value of human resources can be divided into two components ...