论人力资源会计的几个问题

Talking about Manpower Resources Accounting

人力资源是企业的长期资产,主要有两大模式,即人力资源成本会计和人力资源价值会计,在会计核算中,应将人力资源作为一项单独的长期资产类型,放在一级会计科目中登记,并在会计报表中单独反映.

Manpower resources are the long-term assets of enterprise. There are two patterns. They are manpower resources cost accounting and manpower resources value accounting. In accounting account, the manpower resources are reflected in accounting statement alone.