摘要
文章指出人力资源会计自20世纪60年代在美国诞生,80年代传入中国,90年代在我国得到了深层次的研究,并且进入企业试验。试验表明人力资源会计弥补了财务会计的许多缺陷,人力资源会计的实质是把人力资源作为社会或企业的人力资产,对人力资源在财富创造中的使用价值做出正确评价的一种管理方法。
Human resources accounting was born from the 1960s in USA, and came to China since the 1980s. In the 1990s, many studies have been conducted into the enterprise experiment to show that human resources accounting has made up many defects of financial accounting. The essence of the human resources is the manpower assets looking on human resources as society or enterprise and the value of a management to human resources＇ in wealth creation.
出处
《企业技术开发》
2008年第3期56-58,共3页
Technological Development of Enterprise
关键词
人力资源
诞生
传播
human resources
naissance
dissemination
