人力资源会计体系在我国的构建_外文翻译.doc
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人力资源会计体系在我国的构建_外文翻译,摘要 从本世纪70年代初开始，随着社会的进步及高新技术的不断发展和应用，并迅速转化为生产力，人力智力资源作为生产要素越来越受到人们的关注。与此相联系的会计学的一个新兴的学科分支——人力资源会计也正越来越受到会计界专家和学者们的重视和研究。人力资源会计主要是研究组织人力资源的成本与价值的计量和报告的问题，包括人力资源成...
内容介绍
此文档由会员 莎士比亚 发布
摘要
从本世纪70年代初开始，随着社会的进步及高新技术的不断发展和应用，并迅速转化为生产力，人力智力资源作为生产要素越来越受到人们的关注。与此相联系的会计学的一个新兴的学科分支——人力资源会计也正越来越受到会计界专家和学者们的重视和研究。人力资源会计主要是研究组织人力资源的成本与价值的计量和报告的问题，包括人力资源成本会计和人力资源价值会计两大基本内容。把人力资源纳入会计系统，建设有中国特色的人力资源会计体系，对于我国在下个世纪在世界站稳脚跟，有着极其重要的意义。
Abstract
From the century early 1970s beginning, along with the progress of the society and the high technology unceasing development and application, and quickly into productivity, and human intelligence resources as a production factor are more and more concerned. Connected with this the accounting of a new discipline branch - human resource accounting is also more and more get of accounting experts and scholars' attention and research. Human resource accounting major is research organization of human resource cost and value of measurement and reporting problems, including cost accounting of human resources and value accounting of human resources two basic content. Consinder the human resources into accounting system, construction with Chinese characteristics in human resource accounting system, to our country in the next century world foothold, which has the extremely vital significance.
从本世纪70年代初开始，随着社会的进步及高新技术的不断发展和应用，并迅速转化为生产力，人力智力资源作为生产要素越来越受到人们的关注。与此相联系的会计学的一个新兴的学科分支——人力资源会计也正越来越受到会计界专家和学者们的重视和研究。人力资源会计主要是研究组织人力资源的成本与价值的计量和报告的问题，包括人力资源成本会计和人力资源价值会计两大基本内容。把人力资源纳入会计系统，建设有中国特色的人力资源会计体系，对于我国在下个世纪在世界站稳脚跟，有着极其重要的意义。
Abstract
From the century early 1970s beginning, along with the progress of the society and the high technology unceasing development and application, and quickly into productivity, and human intelligence resources as a production factor are more and more concerned. Connected with this the accounting of a new discipline branch - human resource accounting is also more and more get of accounting experts and scholars' attention and research. Human resource accounting major is research organization of human resource cost and value of measurement and reporting problems, including cost accounting of human resources and value accounting of human resources two basic content. Consinder the human resources into accounting system, construction with Chinese characteristics in human resource accounting system, to our country in the next century world foothold, which has the extremely vital significance.
