关于人力资源会计有关问题的探讨

Thoughts on Some Issues of Human Resources Accounting

人力资源会计是会计学的一个新兴的重要分支学科。它是市场经济的产物。本文首先论述了在我国建立人力资源会计的必要性。提出了在我国建立人力资源会计的设想,包括建立人力资源会计的原则,账户的设置,人力资源会计的报告。最后论述了人力资源会计在我国企业管理中的运用,在关于员工流动、关于工资、关于人力资源部门的性质和地位方面提出了自己的见解。

Human resources accounting is a new important branch discipline of accounting.It is an outcome of market economy.This paper first elaborates the necessity,then puts forward the assumption of establishing human resources accounting in China including the principles,the set-up of hosting account and the report of human resources accounting.At last,this paper elaborates the application of human resources accounting in Chinese enterprise management and the author puts forward his opinion in the aspects of employee turnover,wages,the nature of human resources department and its position as well.