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。