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随着经济及科技的同步发展,企业间的竞争已经转变为人才的竞争,因此,人力资源已经成为企业的首要资源,因此,企业需要越来越多有关人力资源方面的信息,以便进行科学的决策。而人力资源会计通过人力资源会计的核算,对人力资源这一生产要素进行了准确地反映和计量。鉴于此,本文就企业构建人力资源会计的重要性进行了分析,而后就企业人力资源会计构建过程中遭遇的瓶颈进行了分析,并提出了相应的解决对策。
With the simultaneous development of economy and technology, the competition among enterprises has been transformed into the competition of talents. Therefore, human resources have become the primary resources of enterprises. Therefore, enterprises need more and more information about human resources in order to carry out scientific decision making. The human resource accounting through the accounting of human resources accounting, human resources, the production factors accurately reflected and measured. In view of this, this paper analyzes the importance of enterprise human resource accounting, and then analyzes the bottlenecks encountered in the process of enterprise human resource accounting and puts forward corresponding solutions.