UC知道急！！人力资源会计的建立及学科归属问题的英文摘要！！！！！
来源：百度知道 编辑：UC知道 时间：2024/06/24 08:05:18
摘 要：通过企业合约发展、风险承担角色转移和人力资源的产权特征论证了人力资源会计建立的理论必然性。目前国内人力资源会计研究形成的共识和创新，显示了人力资源会计体系近乎完善。但看似完善的会计系统实际上缺乏可操作性。造成这一现状的根本原因是人力资源的研究方向出了问题，解决之道是首先明确人力资源会计的学科归属。本文针对人力资源会计的学科起源归属问题展开探讨，先对人力资源归属于财务会计进行了分析，接下来对人力资源会计纳入管理会计的可行性进行了探讨。最后得出的结论是：人力资源会计不能纳入财务会计系统，而应是管理会计的组成部分
怎么样，高手吧,连我自己都没看懂的文章,直接翻下来了
abstract: by the development of enterprise agreement, the part of undertaking risk and the characters of human resource property right proved the inevitability of establishing human resource accountant system.
at present,the agreement and innovation by domestic human resource accountant research shows that, the human resource accounting seems perfect,but in fact it is impossible to be executed. the rooted reason causes that is in the direction of research. for finding the solution ,first of all we should make sure the origin subject of human resource accouning.
this paper followed the origin subject of the human resource and discussed about it ,First analysed attribution of human resources in financial accounting and then discussed about the feasibility of bringing human resources accounting into the accounting management .
the finally conclusion is that: human resoruce accounting couldnot bring into finance accoun