摘要
伴随着世界经济的飞速发展,经济结构发生了重大的变化,高新技术企业在各类经济实体中所占的比例越来越大,对经济增长的影响也越来越突出。企业之间的竞争更多的依靠知识和技术手段,人才作为知识和技术的载体在企业发展中发挥着积极的作用,人力资源在知识经济时代成为企业的 “第一资源”,在企业中的地位受到高度的重视。面对激励的竞争形势,企业更加重视对人才的占有和培养,并加强了对人力资源管理的需求,企业需要大量的人力资源方面的信息进行有效的决策。正是在这样的社会经济形式下,人们开始了人力资源相关理论的研究,在过去四十多年的时间里,人力资源方面的理论研究取得了很大的成就,人力资源会计作为人力资源理论的重要组成部分也迅速的发展起来,并逐步的得到加强和完善。但时至今日人力资源会计尚未在会计实务中得到广泛应用，其原因主要是对人力资源的计量、核算和报告以及在实务操作中仍存在一些问题。本文在对人力资源会计的含义及背景作一简单介绍后，就着重阐述人力资源会计中存在的几个问题，如何将人力资源会计运用在实务操作中。最后将介绍人力资源会计的发展和前景。
关键词：人力资源会计 计量 核算
參考答案:Abstract
Along with the rapid development of the world economy, the economic structure has undergone significant changes.high-tech enterprises in various economic entities which represent a growing proportion, the impact on economic growth has become increasingly acute.More competition among the enterprises rely on the knowledge and technical meansAs personnel carriers in the development of knowledge and technology has played an active role inHuman resources in a knowledge-based economy as the "primary resource" and enterprises attached great importance to the position.Encouraging competition in the face of the situation, enterprises pay more attention to the possession and cultivation of talent.and the strengthening of human resources management needs, enterprises need a lot of human resources information for effective decision-making.It is in the form of socio-economic, people began to study the theory of human resources.In the past 40 years, the human resources have made great achievements in theoretical research.Human Resource Accounting as human resources is also an important component part of the rapid developments,and gradually strengthened and improved.But now human resource accounting has not yet been widely applied in accounting practices.The reason is the measurement of human resources, accounting and reporting practices in the operation and there are still some problems.Based on the meaning of human resources accounting for a brief introduction and background,focused on the number of human resource accounting, human resources how to use accounting practices in the operation.Finally, on the development of human resources and accounting prospects.
Key words : human resource accounting measurement accounting