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人力资源会计是指在运用经济学、组织行为学原理的基础上,由人力资源管理学与传统会计学相互结合,相互渗透所形成的一门专门会计知识。它主要研究组织中人力资源成本和价值的确认、计量、记录和报告等问题。一、国内外人力资源会计研究发展状况(一)国外人力资源会计研究人力资源会计发源于美国。自1964年美国密执根大学的赫曼森明确提出了人力资源会计这一概念后,美国会计学会(AAA)以及全美会计师协会(NAA)一直致力于人力资源会计
Human resource accounting refers to the use of economics, the principles of organizational behavior, based on the combination of human resource management and traditional accounting, mutual penetration of the formation of a specialized accounting knowledge. It focuses on issues such as the identification, measurement, recording and reporting of human resource costs and values in an organization. First, domestic and foreign human resources accounting research and development (a) foreign human resources accounting research Human resources accounting originated in the United States. Since Hermione of the University of Michigan in 1964 explicitly proposed the concept of human resource accounting, the American Institute of Accountants (AAA) and the National Association of Accountants (NAA) have been devoted to human resource accounting