关于人力资源会计基本架构的探讨

On the Basic Frame of Human Resources Accounting

新经济条件下对人力资源的重视必然要求在会计报表中提供该项信息。人力资本的稀缺性决定了人力资本所有者可以拥有企业的剩余索取权。在人力资源会计处理中要在遵循必要的会计原则前提条件下核算人力资源的取得价值、开发支出、离职成本、新增价值或潜在价值增值,设置相应账户并对此做出相应的信息批露。

Paying attention to human resources should be supplied in accounting reports in new economy times. Se.areity of human resources determines that owners of human resources have residual claims on human assets. With the accounting principle Human resources account calculates value or cost of obtain development and demission,,set accounts and reveal accounting information.