企业人力资源会计的管理目标主要包括彻底贯彻权责发生制原则,正确反映人力资源的投资与使用情况,为报表使用者提供更准确、更有用的信息。本文通过企业人力资源会计的核算和计量方法的论述,为投资者提供借鉴。 Enterprise human resources accounting management objectives include the thorough implementation of the principle of accrual basis, the right to reflect the investment and use of human resources, to provide more accurate and useful information for the report users. This article through the enterprise human resource accounting accounting and measurement methods of discussion, to provide investors with reference.