人力资源会计刍议

On the Human Resources Accountant

知识经济下,企业应重视人力资源。人力资源实质上是蕴含在人体内的劳动能力,是一项无形的“活”资源。人力资源会计是对人力资源成本与价值进行计量和报告的一种程序和方法。通过阐述人力资源会计产生及相关概念,提出理解人力资源会计的四个基本要点,即人力资源的成本、本质、价值、权益。进而提出人力资源会计的核算原则。并就人力资源的核算和人力资源信息披露提出了探索性的具体核算方法。最后就人力资源会计在我国的应用提出建议。

Under the knowledge economy, the enterprise should take human resources seriously. In the essence, human resources is the ability to work which contains in the human body, is an invisible ＂live＂ resources. The human resources accountant is one kind of procedure and method that measure and report the cost and value on human resources. By setting forth human resources accountant and relevance concept, bring forward four essential of the accountant understanding human resources , be human resources cost, nature, value, rights and interests. Then bring forward human resources accountant accounting principle, The human resources accounting and information disclosure have been brought forward the concrete probing method. Finally, the human resources accountant put forward a proposal right away in application of our country.