摘要
人力资源会计是一门新的学科,并且在企业的发展过程中不断的运用。人力资源会计主要分析的是人力资源所耗费的金额和对价值的计算以及其反映的问题,从而有效的进行企业管理,为企业人力资源管理做出重要的贡献。当前,我国关于人力资源会计的研究仍然处在最开始发展的阶段。可是,在这个时候人们已经真正的了解了人力资源会计的主要作用,并且明白了其在企业中的重要性。随着时间的推移,人们对于人力资源会计的研究内容在逐渐的加深。下面这篇文章对人力资源会计的理论进行了分析,陈述了人力资源会计使用的原因,介绍了人力资源在实行过程中存在的问题,并提出了解决措施。
the human resource accounting is a new discipline,and constantly in the process of development of enterprise application.Human resource accounting is the main analysis of the amount and the value of human resource cost of computing and the reflection of the problems,effectively to enterprise management,make important contribution to enterprise human resources management.At present,the study of human resource accounting in China is still in the beginning development stage.At this time,however,people are really understand the main function of human resource accounting,and understand its importance in the enterprise.With the passage of time,the research content of human resource accounting for people in gradually deepened.The following article analyses the theory of human resource accounting,give a reason for the use of human resources accounting,introduces the problems of human resource in the process of practice,and puts forward the solutions.
出处
《山东农业工程学院学报》
2016年第6期106-107,共2页
The Journal of Shandong Agriculture and Engineering University
