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随着“以人为本”理念的倡导,人作为一种资源越来越受到重视,企业中人力资源会计的重要性也突兀而出。国内外学者普遍认为人力资源会计至今尚未得到广泛应用的“症结”在于“人力资源计量的困难”。通过对人力资源会计的计量方法的比较分析,结合了目前人力资源计量困难的原因,提出应该针对不同类型的人力资源采纳不同计量模型的构思。
As “people-oriented ” concept of advocacy, as a human resource more and more attention, the importance of human resources accounting enterprises also unexpected. Domestic and foreign scholars generally believe that human resources accounting has not yet been widely used “crux ” lies in “difficulty of human resource measurement ”. Through the comparative analysis of the measurement methods of human resource accounting and the reasons of the current measurement difficulties of human resources, this paper proposes that different measurement models should be adopted for different types of human resources.