人力资源战略会计初探

On Human Resource Accounting

人力资源是企业的重要资源,其战略价值受管理方式的影响。会计作为企业管理的重要组成部分,应当从战略的高度服务于企业管理,通过对人力资源的成本、价值、投资和收益的核算与控制,更好地发挥人力资源的创造性作用。现行人力资源会计难以适应和满足人力资源战略管理的要求,战略管理会计的创立为人力资源战略会计提供了理论与方法的支撑,使人力资源战略会计的建立,不仅必要,而且可能。

One of the importrant resources of an enterprise is human resource,whose strategic value is influenced by management mode. As one important part of enterprise management, accounting should serve enterprise management strategically by calculation and control of the cost?value? investment and income of human resource and in this way the creativity of human resource can be well developed. The present human resource accounting can hardly meet the demand of strategic management of human resource. Therefore,it is necessary to establish strategic accounting of human resource and it is very likely to do so by the establishment of strategic management accounting which supplies strategic accounting of human resource with support of theory and methods.