摘要
人力资源会计是指对组织的人力资源成本与价值进行计量和报告的一种会计程序和方法,它是人力资源管理与会计学相互渗透形成的新型会计理论。在我国,对人力资源会计的研究起步较晚,但随着经济的快速发展,人力资源这一生产要素在企业生产和发展中的作用日益突出。因此,将人力资源纳入会计核算与管理的范畴,充分开发和利用这一资源,越发显示出重大的意义和广阔的前景。
Human resource accountancy is a kind of accountancy procedure and method, which calculates and reports the organization＇ s human resource cost and value. It is a human resource management to permeate formative and new accountancy＇ s theories with accounting mutually. In our country, it is comparatively late to research human resource accountancy, but along with fast economic development, the function of the human resource production factor in the enterprise producing and developing is increasingly outstanding, therefore, it will be of more significance and make a brighter future to bring the human resource into the category of accounting check and management, by fully developing the human resource and making good use of it.
出处
《安阳工学院学报》
2006年第2期67-70,共4页
Journal of Anyang Institute of Technology
关键词
人力资源会计
人力资源成本会计
人力资源价值会计
human resources accounting
human resources cost accounting
human resources value accounting
