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人力资本是企业最有价值的资本,人力资本优劣也决定了企业在新经济形势下的竞争成败,因此对人力资本进行恰当的会计计量和反映,是非常有现实意义的。本文将对新经济环境下的人力资本的会计计量进行简单理论探讨,并就如何促进企业人力资本会计计量有效实施提出一些建议措施。
Human capital is the most valuable capital of an enterprise. The merits and demerits of human capital also determine the success or failure of a company’s competition in the new economy. Therefore, proper accounting measurement and reflection of human capital are of great practical significance. This article will conduct a simple theoretical discussion on the accounting measurement of human capital in the new economic environment and put forward some suggestions on how to promote the effective implementation of accounting measurement of human capital in enterprises.