the development of the social economy,human resource is an important resource,human resource accounting human resources as an important asset,human resource accounting is a new important branch of accounting.It is the product of the market economy.Is the procedure and reflect the measurement of human resources cost and value for the relevant economic organization,analysis of the relevant content of human resource accounting, is to promote the necessary way of current enterprise accounting reform and stable development of the economy,this paper analyzes the connotation of human resources accounting,the basic assumption, accounting etc..
human resource accountingcontent analysisdeterminationbasic assumptionsmeasurementaccounting
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