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随着知识经济时代的到来,企业将不再完全依赖物质资源和资金等要素来获得发展,知识对经济发展的作用越来越强。人力资源作为知识的主要载体,虽然从20世纪60年代以来,许多专家学者对人力资源会计的理论和方法作了大量研究与探讨,但其计量问题仍是从理论转向现实的关键所在。通过比较分析现有人力资源会计计量方法,认为应采用面向未来的现值模式实现其计量手段的完善。
With the advent of the era of knowledge-based economy, enterprises will no longer rely solely on elements such as material resources and capital for development, and their role in economic development will become stronger and stronger. Human resources as the main carrier of knowledge, although many experts and scholars have made a great deal of research and discussion on the theories and methods of human resource accounting since the 1960s, the measurement problem is still the key point from theory to reality. By comparing and analyzing the existing methods of accounting measurement of human resources, we think that we should use the present value model facing the future to improve its measurement methods.