人力资源会计初探

摘要

This article expounds that human resource is the most valued economic resource in an enterprise and the object of human resource accounting,etc.It analyses the measure and the value of human resource accounting,so as to study a new approach for setting up and promoting human resource accounting in our enterprises.%阐述了人力资源是企业最有价值的经济资源，以及人力资源会计对象等等问题，初探了人力资源会计的计量与计价，和我国企业建立与推行人力资源会计的思路。