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我国的市场经济主体在不断的改变,也为会计工作带来了一定的挑战,人力资源会计岗位是随着市场经济体制不断变革而产生的,尤其是在新的时代背景下,通过合理开展人力资源会计工作,对促进企业的快速发展有着极大的作用。人力资源会计研究的现实性应用性,要求理论研究走出对人力资源的成本与价值范畴的认识误区,以人力资源产权主体作为会计主体,通过对人力资源的产权主体、产权客体的分析与探索,进一步界定人力资源会计的会计客体,这是建立在认识论基础上的投资成本会计观、投入价值会计观方法论。
The constant changes in the main body of the market economy in our country also bring certain challenges to the accounting work. The accounting position of human resources is produced along with the continuous reform of the market economy system. Especially in the new era background, Resource accounting work, to promote the rapid development of enterprises has a tremendous role. The practical applicability of human resource accounting research requires theoretical research to get out of the misunderstanding of the human resource cost and value category. With the main body of human resource property as the accounting subject, through the analysis and exploration of the human rights property subject and property object, To further define the accounting object of human resource accounting, which is based on epistemological investment cost accounting concept, into the value of accounting methodology.