信息资源会计

信息资源会计：企业信息化效益计量和评价的新思路

Information Resource Accounting : a New Approach to Measurement and Assessment of the Benefit of Enterprise Informationization

因而，提供有关人力资源投资的增减、人力资源价值的大小和人力资源利用效果等方面信息的人力资源会计理当成为知识经济时代的会计主流。

Therefore , human resources accounting which provides such information as the ebb and flow of human resources investment , the sizes of the human resources employment , will become the main stream of accounting in the time of knowledge economy .

企业信息化必然要投入信息资源，结果会引起组织资源配置的变化和重新组合，以货币价值形式计量、分析、评价这一过程就是信息资源会计的主要职能。

The devotion of information resource to enterprises results in the change and recombination of organization resource . The main function of information resource accounting is to measure , analyze and assess the above mentioned procedure .