人力资源成本会计应用困境与对策
摘要
人力资源会计是会计学一个新兴的分支学科，是人力资本理论在会计领域的深入和发展。发展人力资源成本会计是知识经济时代的要求。人力资源成本会计理论研究已经取得许多重要的成果，但在应用方面却陷入了困境，本文深入分析了造成这种困境的原因并有针对性地提出了相关的对策。
关键词: 人力资源；成本会计；产权；劳动者权益
Application difficulties and measures of Human Resources Cost Accounting
ABSTRACT
Human resource accountancy is one of new important branch of the human capital theory in the field of accounting and in-depth development. The development and application of Human Resources Cost Accounting is the demand of knowledge-based economy. In theory domestic and overseas scholars have got many achievements, while due to all kinds of reasons, the application of Human Resources Cost Accounting in our country still exists many problems. This paper deeply analyzes the reasons for this situation and provides some relevant measures to solve the difficulties.
Key words: human resources；cost accounting；proprietorship；the rights and interests of laborers
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