矿业城市人力资源深度开发中对人力资源会计核算的探讨

ACCOUNTING CHECK OF HUMAN RESOURCES IN DEEP EXPLOITATION OF HUMAN RESOURCES IN THE MINING CITY

要实现矿业城市的可持续发展,面临着很多困难和压力,其中人力资源的深度开发是最重要的要素。对其进行科学的核算,纳入资本化管理是有必要的。目前,人力资源会计尚没有统一的定义,一般说来,人力资源会计是在运用经济学、组织行为学原理的基础上,由人力资源管理学与传统会计学相互结合,相互渗透所形成的一类专门会计知识。在本文中,人力资源会计指确认和计量经济组织中人的价值、成本和使用效果,为管理者及外界利害关系人或机构提供人力资源信息的一个信息系统,是会计信息系统的一个子系统。探讨在产业升级中的高科技企业试行人力资源的会计核算,对我国矿业城市的人力资源深度开发有着极其重要的理论及现实意义。

Among many difficulties and pressures in realizing the sustainable development of mining cities, the exploitation of human resources is the most important factor. It is necessary for scientific-checking to bring into management of capitalization. At present, the concept of human resources accounting has not been defined accurately. In generally, accounting of the human resources might be defined as a special branch of accounting science which is formed from combination of the human resources management and traditional accounting management based on economy and organizational behavior theory. In this paper, human resources accounting is a branch of accounting information system that confirms and measures the value, price and practical effect of persons in the economic organization. The system also offers information of human resources for managers or for persons and agencies that have less relationship with the benefit. Trying to perform accounting check of human resources in high-technological enterprises has a very important significance of theory and practices for the deep development of human resources in Chinese mining cities.