人力资源会计概述

人力资源会计是在市场经济及高新技术发展的共同作用下,人力资源管理学与会计学相互渗透形成的新型会计理论。本文介绍人力资源会计的发展历程,着重介绍了目前比较成熟的两种人力资源管理会计模式:人力资源成本会计和人力资源价值会计。

On Human Resources Accounting

Human Resource Accounting is a newly-developed accounting theory which is a combination of human resource management and accounting under the joined effect of the market economy and the development of high-tech.This paper sheds light on the developing process of human resource accounting and two relatively mature models of it,i.e.,human resource cost accounting and human resource profit accounting.