【摘要】 本文探讨了知识经济时代人力资源会计的新发展。着重探讨了人力资源会计的确认和计量创新,对目前存在的三种计量模式进行了分析和对比,并针对当前的人力资源的最终确认、劳动者权益理论等方面的意见分歧进行了分析评论,认为人力资源应最终确认为人力资产,而不是无形资产;劳动者投入人力资产应该形成劳动者权益。更多还原

【Abstract】 It explored new development of Human Resource Accounting in Knowledge Economy Times.It mainly discussed the acknowledgement and measurement of Human Resource Accounting and analyzed three sorts of existing measuring models.Through analyzing arguments about final acknowledgement of Human Resource and theories of laborer’s Equity;It thought Human Resource should be regarded as not Intangible assets but Human assets.更多还原