对人力资源会计理论的几点疑问和思考

长期以来 ,人们认为影响人力资源会计发展的主要问题是价值难以计量。作者认为更主要的是人力资源会计的理论基础没有确定 ,尚有一些疑问 ,如人力资源会计的本质 ,人力资源投资成本应该资本化还是费用化以及是否需要计量 ,如何计量等 ,只有这些理论基础弄清楚以后 ,人力资源会计才有进一步研究的必要。

The Thinking About the Theory of Human Resources Accounting

For a long time the major problem to human resources accounting is the measurement. The author think that measurement is one aspect, but the key to the problem is it has no solid theory basis,such as what the essence of human resources accounting, which is the human resources accounting cost, capital expenditure or revenue expenditure, whether is it necessary to measure and how to do. Only these questions had been cleared, the human resource accounting can be researched deeply.