论文部分内容阅读
在知识经济年代,知识资本对国家、企业的贡献日益突出,传统的会计体系对人力资源的处理将不能满足新经济环境的需要,将人力资源作为资产纳入会计体系,推行人力资源会计将是今后会计改革的方向。
In the era of knowledge economy, the contribution of intellectual capital to the state and enterprises has become increasingly prominent. The traditional accounting system will not meet the needs of the new economic environment in handling human resources. The inclusion of human resources in the accounting system as assets and the implementation of human resources accounting Accounting reform direction.