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随着我国市场经济的快速发展和社会文明程度的不断提高,为顺应新时期市场经济的发展,可以将会计分为多个分支,我国的人力资源会计就是其中的一个非常重要的分支,换句话说我国的人力资源会计是市场经济的产物。人力资源会计受到人们的广泛关注,我国的人力资源会计既是财务信息使用者的需求,也是企业内部管理的需要。本文对人力资源会计的概念和重要性进行了简要分析,并概括出我国人力资源会计研究现状,指出了人力资源会计中存在的问题,并对实现人力资源会计可持续发展的措施进行了总结。
With the rapid development of our market economy and the continuous improvement of social civilization, accounting can be divided into several branches in order to comply with the development of market economy in the new era. Our country’s human resources accounting is one of the most important branches. Saying that China’s human resources accounting is the product of market economy. Human resource accounting receives extensive attention from people. The human resource accounting in our country is not only the demand of financial information users, but also the need of internal management. This paper briefly analyzes the concept and importance of human resource accounting, summarizes the current situation of human resource accounting research, points out the problems existing in human resource accounting, and summarizes the measures to realize the sustainable development of human resource accounting.