人力资源会计模式刍议

My meager Opinion about the Human Resource Accounting Modes

人力资源成本会计从投入角度核算企业在人力资产方面的花费;人力资源价值会计反映人力资源的潜在价值;而劳动者权益会计则是反映人力资源作为一项会计要素参与企业的经济剩余分配,它对人力资源成本会计和价值会计两种模式进行了改革,从根本上解决了产权归属问题。

Human Resource cost Accounting assesses the expenses of the business on Property from the aspect of input, And the Human Resource Value Accounting reveals the potential value of the human resources, While the laborers rights Accounting, a newly reformed combination of the former two accounting modes, shows that human resource is involved in the distribution of the economic surplus of the business as an essential factor of accounting, which tackles the problem of property jurisdiction at its source.