目 录
一、我国建立人力资源会计的必要性··················3
1、科学技术进步和生产力发展的需要···············3
2、国家宏观调控的需要···························3
3、企业提高效益的需要···························4
4、财务会计核算原则的需要·······················4
二、人力资源会计的内容····························4
（一）人力资源成本会计····························5
（二）人力资源价值会计····························5
（三）劳动者权益会计······························6
三、人力资源会计的确认、计量与报告················8
（一）人力资源会计的确认··························8
（二）人力资源会计的计量··························10
1、人力资源成本会计···························10
2、人力资源价值会计···························11
(三)人力资源会计的报告····························13
1、报表披露···································14
2、表外披露···································14
四、在我国如何推进人力资源会计的应用··············16
参考文献··········································19
内 容 摘 要
世界高新技术革命的浪潮，已经把世界经济的竞争从物质资源竞争推向人力资源的竞争。对人力资源的开发、利用和管理将是人类社会经济发展的关键制约因素。本文拟就人力资源会计在我国建立的必要性、人力资源会计的确认、计量和报告等方面作些初步的探讨。并提出如何在我国推动人力资源会计应用的问题。
