文本目录摘要.................................................................................................................................1关键词.............................................................................................................................1一、引言.........................................................................................................................1二、 人力资源会计简介................................................................................................1（一）人力资源会计及其组成..............................................................................1（二）人力资源会计的目标和对象......................................................................2三、人力资源会计的确认.............................................................................................3（一） 资产的定义及所具备的特征.....................................................................3（二） 人力资源确认的条件和可能性.................................................................4四、人力资源会计的计量.............................................................................................5（一）人力资源成本计量模式..............................................................................51．历史成本法.................................................................................................52．重置成本法.................................................................................................63．机会成本法.................................................................................................6（二）人力资源价值计量模式..............................................................................61．货币性计量模式.........................................................................................72．非货币性计量模式.....................................................................................7五、结束语........................................................................
