| Human resource,especidly management human resource,Which importance is known to everyone. But,We have not recognize,measure and report this important resource,so we intensify the unreality of accounting report information.This article is a cross-study based on this phenomenon.From the theory,sifnificance of human resource accounting, I have studied the basis of human resource accounting ,such as its target.Connect with the theory of accounting recognition,measurement and report . I mainly analyze and recognize the modern of human resource accounting's recognition , measurement and report .By studying and analyzing the state of application in civil and internation,combin with the civil case ,in order to apply human resource accounting in our country, offer a modern of human resource accounting's province ,step and the accounting means. |
