浅论人力资源会计(国外英语资料).docVIP

浅论人力资源会计(国外英语资料) The so-called human resources accounting refers to the organization of human resources costs and values of the measurement and reporting of an accounting procedures and methods. It is a new field of accounting discipline development, human resources management is a new type of accounting theory, the formation of mutual penetration and accounting since 1964, after the University of Michigan Hao Mansen first proposed the concept of human resource accounting, through research, a large number of accounting scholars unremittingly to today, human resource accounting has gradually established a a more complete theoretical system, especially in the era of knowledge economy, more for the promotion of human resource accounting provides historical opportunities. This article will discuss the necessity, basic content and establishment conditions of human resource accounting in our country. I. the necessity of establishing human resource accounting in china. 1. demand for financial information users. The era of knowledge economy, the human resource factors impact on the success of an enterprise is more and more big, investor demand for human resources information more and more, this is the human resource accounting to the existence and development of the most fundamental reasons. 2., the need for internal management. The existing human resources accounting will be included in the cost of investment spending, not alone on the investment in human resources and changes, the economic effect of investment in human resources and human resources of the economic value of the information provided, so it cannot satisfy the human resource management and control demand for information. 3., the need for national macro-control. Provided by the human resource accounting information, the government can understand the maintenance and development of the whole society of human resources; at the same time, the government can also encourage enterprises to increase investment in huma