我国实施人力资源会计的可行性分析  

A Feasibility Analysis on Carrying out Manpower Resources Accounting of Our Country

作　　者：李端生[1] 李征[1] 

机构地区：[1]山西财经大学,山西太原030012

出　　处：《山西财经大学学报》2001年第1期82-83,共2页Journal of Shanxi University of Finance and Economics

摘　　要：知识经济时代的到来 ,使人力资源管理问题日益突出 ,与此同时 ,人力资源会计已日益受到会计界的重视。但人力资源会计目前能否在我国实施 ,关键取决于 4个因素 :一是人力资源能否作为企业的资产 ;二是企业财富的增长是否以人为本 ;三是人才交流市场是否健全 ;四是会计操作手段是否适应。Along with the arrival of knowledge economy age,makes manpower resources management appears sharp day by day,at the same time,manpower resources accounting is attached importance by the accounting circles increasely.But whether the manpower resources accounting can be carried out or not at present of our country,the authors think that the key problem is determined by the following four factors:First,whether the manpower resources can be looked as the assets of enterprise;Second,whether the growth of enterprise wealth depends on men;Third,whether the interflow markets of personnels are perfect;Fourth,whether the operating means of accounting adaptation.

关 键 词：人力资源会计 可行性分析 企业资产 人才交流市场 会计操作手段 企业财富增长 

分 类 号：F234.3[经济管理—会计学] F230[经济管理—国民经济]