摘要
知识经济的到来深化了理论界对人力资源会计的认识,实施人力资源会计乃大势所趋。虽然人力资源的特殊性导致推行人力资源会计存在诸多障碍,但是,我国仍然具备推行人力资源会计的条件。推行人力资源会计,必须建立人力资源价值会计核算模式,建立合理有效的人力资源会计计量途径和建立人力资源评估机构,发挥人力资源管理部门的作用。
The arrival of knowledge-based economy deepens the understanding of the human resource accounting by the theoretical circles. However, for the particularity of the human resource, it is difficult to implement the human resource accounting, this paper analysis the necessity and feasibility for China to implement the human resource accounting and the difficulties that may be met during the implementation of human resource accounting. At last, gives some advices for China implement the human resource accounting.
出处
《贵州商业高等专科学校学报》
2009年第1期9-12,共4页
Journal of Guizhou Commercial College
关键词
人力资源会计
障碍
可行性
对策
Human resource accounting
Difficulties
Possibility
Countermeasure
