关于人力资源成本会计的探究

摘要

With the rapid development of social economy and science and technology in recent years,human capital is becom-ing more and more important for the development of the national economy,many of its contribution increases,the human capital is the core of enterprise competitiveness and development potential,a particularly important decisive factors and even the whole country.This paper discusses the problems and solving strategy of human resources cost accounting in use,hope to bring a pos-itive impact and reference for industry personnel.%随着近些年来社会经济与科学技术的迅猛发展，人类资本对于国民经济的发展而言日趋重要，其所作的诸多贡献也日益增大。从一定程度上来讲，人力资本可谓是企业核心竞争力及发展潜力，乃至国家发展壮大的一个尤为重要的决定性因素。从人力资源成本会计视角，论述了人力资源成本会计使用中的问题及解决策略，希望能够对行业人员带来积极的影响及借鉴。