2、本会计、人力资源价值会计、确认、计量、人力资产、人力资本 Abstract: Human resources accounting is a new important branch of accounting. It is the result of market economics. First in this article the author argues that it is necessary to found our native human resources accouting. Then, h
3、e makes some arguments for the human resources accounting confirming and quantifying, and analysises the human resources cost accounting and human resources value accouting. So he trys to give the imagination of fouding our native human resources accounting, in
4、cluding the theory, system, reports of the human resources accounting, and the rate of human resources finance. At last, he describes human resources accounting performing in our civil enterprise management. From the mobility of employees,salary, the characters
5、 and state of human resources department, he gives us his own opinions. 人力资源会计是会计学的一个崭新的分支，是鉴别和计量人力资源数据的一种会计程序和方法，其目标是将人力资源诬陷变化的信息提供给企业和有关人士使用。自从1964年，美国密西根大学的郝曼森首次提出人力资源会计这个概念之后，通过一大批会计学者坚持不懈的研究，到今天，人力资源会计逐渐建立起一套较完善理论体系，特别是知识经济时代的的到来，更为人力资源会计的推广创造了历史性的契机。
