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综述人力资源会计发展现状及趋势

Summarize the development status and trend of human resource accounting

Finance and Economics Focusing / 2020,2(2): 42-46 / 2020-04-20 2614 4279

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• Authors: 周为民     
• Information:

  长安大学，西安

• Keywords: Human resources; Human resources accounting; Accounting major 人力资源；人力资源会计；会计主流
• Abstract: Firstly, this paper expounds the concept and basic contents of human resources and human resources accounting, analyzes the problems and causes of imperfect human resources theoretical research, and puts forward that human resources accounting has become the mainstream of accounting in the era of knowledge economy. 文章首先阐述了人力资源及人力资源会计概念及基本内容，分析了人 力资源理论研究不完善的的问题和原因，提出了在现今人力资源会计已成为知 识经济时代不容忽视的会计主流。
• DOI: https://doi.org/10.35534/fef.0202007c
• Cite: 周为民．综述人力资源会计发展现状及趋势［J］．财经聚焦，2020，2（2）：42-46．