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本文从人力资源会计的定义、在我国建立的必要性、其基本内容、建立条件等几方面对人力资源会计进行了全面的论述。
This article from the definition, human resource accounting in China, the necessity of establishing the condition for establishing its basic contents, of a few respects such as human resource accounting for discussed comprehensively.
对人力资源成本会计和人力资源价值会计的关系，人力资源会计属于无形资产等问题作了一些探讨.
For cost accounting of human resources and value accounting of human resources, the relationship between human resource accounting belongs to the intangible assets, etc were discussed.
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