刍议人力资源会计的确认与计量摘 要知识经济的蓬勃兴起,使社会经济发生了巨大的变化,会计人员作为社会经济利益的见证人和协调者,在知识经济的进展过程中曾经和正在发挥着重要作用,更面临着拓展新的讨论领域和解决新问题的挑战,其中最为迫切的课题就是关于人力资源会计的讨论
本文从人力资源会计的内涵入手，对人力资源会计的确认、计量等基本内容进行了初步探讨
关键词：知识经济； 人力资源会计； 确认； 计量AbstractThe burgeoning knowledge economy, has witnessed tremendous socio-economic changes, accounting personnel, as a socio-economic interests of the witness and coordination, in the course of the development of a knowledge-based economy and has been playing an important role and, still more, to explore new areas of research and the challenge of solving new problems, the most pressing issue is on human resources accounting research
In this paper, we will start at the content of human resource accounting, introduce the human resources and accounting recognition, measurement, and other elements of
