论文部分内容阅读
人力资源会计是会计学科的一个新分支。它是以货币为计量单位,客观地反映控制经济活动组织中人的成本和价值的管理活动。它的产生和发展是因为人力资源在现代社会经济发展中日益重要。在现代社会中,一个企业否发展,是否能在激烈的市场竞争中取胜,起关键作用的往往不是企业的自然资源和物质资源,而是企业是否具有高素质的人力资源。本文就人力资源会计与财务会计的关系及人力资源会计计价模式的问题试作探讨。
Human Resources Accounting is a new branch of accounting. It is a monetary unit of measurement that objectively reflects the management activities that control the cost and value of people in economic activity organizations. Its emergence and development is due to the increasing importance of human resources in the economic development of modern society. In modern society, whether a company develops or not, it can not win the fierce market competition. The key function is not the enterprise’s natural resources and material resources, but the enterprise’s high-quality human resources. This article discusses the relationship between human resource accounting and financial accounting and human resource accounting pricing model.