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随着知识经济时代的到来,企业核心竞争资源由原本的物质资源转变为人力资源,在此情况下,必然对企业会计核算体系产生重大影响。为了适应知识经济的发展,强化人力资源管理,构建完善的人力资源会计核算体系突显其必要性。我国应当加快人力资源会计理论研究,积累丰富的会计实务操作经验,从而推动人力资源会计的不断发展。基于此点,本文对推行人力资源会计的必要性,以及人力资源会计的发展与创新方向进行论述。
With the advent of the era of knowledge economy, the core competitive resources of enterprises have changed from the original material resources to human resources. Under this circumstance, it will inevitably have a significant impact on the accounting system of enterprises. In order to adapt to the development of knowledge-based economy, strengthen human resources management and establish a sound accounting system of human resources to highlight its necessity. China should speed up the study of human resource accounting theory and accumulate rich experience in accounting practice so as to promote the continuous development of human resource accounting. Based on this point, this article discusses the necessity of implementing human resource accounting and the development and innovation of human resource accounting.