摘要
会计学正面临着一场深刻的革命——从物本主义转向人本主义的革命,由此人力资源会计便应运而生。我国建立人力资源会计是财务信息使用者的需要,是内部管理、国家宏观调控的需要。人力资源会计主要是成本会计、投资会计、权益会计的确认与计量。人力资源会计的核算与报告主要是对传统的资产负债表、利润表、现金流量表的改进。人力资源会计在我国企业管理中的应用将带来巨大的社会经济效益。
Accounting is faceing a deeply revolution that changes from corporality to humanism, and the human resources accounting emerges as the times require. First, the article argues that it is necessary to found our native human resources accounting. Then it makes some arguments for the human resources accounting confirming and qualifying, and researches into the accounting and the reporting of human resources accounting. At last the article describes human resources accounting performing in our civil enterprise management.
出处
《经济研究导刊》
2007年第3期108-111,共4页
Economic Research Guide
关键词
人力资源
人力资产
人力资源会计
human resources
human capital
human resources accounting
