人力资源会计论文中英文摘要

人力资源会计中英文摘要 摘 要 二十一世纪是知识经济的时代，经济的增长、财富的创造将不再主要依靠物 资的投入和消耗，而是主要依靠知识，因而作为知识载体的人力资源将成为 影响企业生存和发展的基本因素。人力资源会计是会计学的一个新兴的重要分支 学科。它人力资源管理和会计管理相结合的产物，是市场经济的产物。人力资源 作为生产要素，是鉴别和计量人力资源数据的一种会计程序和，其目标是将 人力资源诬陷变化的信息提供给企业和有关人士使用，其作用越来越突出，越来 越受到关注。本文是通过学习和探讨人力资源会计的概述,论述了在我国建立人 力资源会计的必要性,进行对人力资源会计的确认与计量问题及人力资源会计目 前存在的问题作了一些探讨，提出了在我国建立人力资源会计的设想。 关键词:人力资源会计，人力资，确认，计量，必要性 Abstract The twenty-first century is the era of knowledge economy, economic growth and the creation of wealth will no longer rely mainly on the materials of investment and consumption data, but mainly rely on information, and thus as knowledge carrier human resources will become influence enterprise survival and development of the basic factors. Human resource accounting is important to learn a new branch. It is human resource management and accounting management of the combination, the product of a market economy. Human resources as factors of production, is the identification and measurement of human resources data, an accounting procedures and methods, their goal is to change the framing of human resources information to businesses and people concerned with its role more prominent, more and more attention. This paper is by learning and Tan Tao overview of human resource accounting, discusses China's need to build human resource accounting, human resources accounting for the recognition and measurement of accounting and human resources made the current problems some research, presented at China has established the idea of human resource accounting. Keywords: Human resource accounting，Human Resources，Confirm，Measure，Necessity