一、人力资源的内涵确认人力资源的内涵,是计量和披露企业人力资源信息的前提。近年来,在各种经济文献甚至人们日常生活中可以频繁地听到提及“人力资源”这一概念。但仔细考察不难发现,人们对它的理解并不相同,这直接影响了以此作为逻辑起点的人力资源会计的可行性。目前主要是两种人力资源的 First, the connotation of human resources Confirm the connotation of human resources is the premise of measurement and disclosure of human resources information. In recent years, the concept of “human resources” can be frequently heard in various economic documents and even in daily life. However, a closer inspection reveals that people do not understand it differently, which has a direct impact on the feasibility of human resource accounting as a logical starting point. Currently mainly two kinds of human resources