我国人力资源会计计量的困难及其解决方式

The Difficulties to Quantify Human Resources in Accountancy and Solutions

指出我国现阶段对人力资源进行会计计量还存在着一些特殊困难,主要是:企业现行的人力资源管理政策和其他政策不利于对人力资源进行会计计量,人力资源会计计量的理论与方法也没有真正被普遍掌握;领导者对人力资源缺乏了解,外界也没有对应用人力资源进行会计计量的硬性要求;人力资源会计的方法和模型还不够完善。但认为人力资源会计在我国是可行的,因为我国经济体制改革为推行人力资源会计创造了条件;人力资源会计研究为其奠定了理论基础;企业的需求是推行人力资源会计的动力,并以此为依据提出相应的解决困难方式。

In China, the difficulties to quantify human resources （HR） in accountancy now are as follows： the existing HR management policy and other relevant policies in an enterprise make it difficult to quantify HR and the theory and specific methods to quantify HR have not been thoroughly mastered; the management don＇t know much about HR and there is not an inflexible requirement from the government to quantify an enterprise＇s HR; the methods and models to quantify HR still need some improvement. In spite of these difficulties, the author believes that it is feasible to quantify HR in China -- the economic reform has paved the way for quantifying HR; the research into HR accountancy has laid a solid foundation for quantifying HR; and the enterprise＇s need is the incentive for quantifying HR. Some solutions to the problems are put forward.