摘要
介绍了人力资源会计在国际和国内的发展状况,分析了人力资源会计的一些基本问题。人力资源会计是否是一项资产,人力资源如何报告等问题提出了一些自己的想法。
This paper first introduced the international and civil development of human resources accounting second this paper detailed analyse the problem of human resources accounting.This paper detailed analysis some basic problem of human resource accounting.Human resource is an asset. How to report human resource in finacial report.Author talk about some himself opinions.
