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所谓人力资源会计是把人作为有价值的组织资源,而对它的价值进行计量和报告的程序。目的在于用人力资源的创造能力来反映组织现有人力资源的质量状况,为企业管理当局和外部利害关系集团提供完整的决策信息。从我国目前的情况看,在实务界人力资源会计却没有得到应有的重视和发展。人力资源会计究竟能为企业管
The so-called human resource accounting is the process of measuring and reporting on the value of human being as a valuable organizational resource. The purpose is to use the creativity of human resources to reflect the quality status of the existing human resources in the organization and provide complete decision-making information for the enterprise management authorities and external stakeholders. Judging from the current situation in our country, human resource accounting in practical circles has not gained due attention and development. Human resource accounting exactly for business management