【摘要】 目前,作为新的会计分支的人力资源会计得到了迅速的发展,已在我国形成了一套行之有效的人力资源会计理论体系,但是由于受传统会计观念的束缚,在人力资源增值核算方面还存在一些不足。这就要求企业会计人员能更准确地核算企业人力资源资产,更好地把握企业价值,为会计信息使用者提供完整的人力资源方面的信息。更多还原

【Abstract】 As a newly developed accounting branch,human resources accounting grows rapidly and forms a set of effective and theoretical systems of human resources accounting in China.Constrained by traditional accounting,there exist some shortcomings in value-added accounting of human resources,which requires that the accountant should more accurately check the human resources in enterprises,and caleulate the enterprise value more properly and provide integral information of human resources for the accounting information users.更多还原