浅探人力资源会计

A Superficial Exploration on Manpower Resources Accounting

人力资源会计是会计学与人力资源管理相互渗透而形成的会计科学中的一个正在发展的新分支。在会计核算中 ,应将人力资源作为一项单独的长期资产 ,放在一级会计科目中核算 ,并在会计报表中单独反映。这需要在会计科目的设置、计量方式的选用以及具体的会计核算中进行调整和处理。

Manpower resources accounting came from the mutual permeation of accounting and manpower resources management. In business accounting of accounting we should look on manpower resources as single long-term assets,only recored it in the first grade accounting account,and reflect it in accounting statement alone.It is necessary to carry on new regulation and treatment in the installation of accounting account,choice of meterage manner,and in specific business accounting of accunting.