我国人力资源会计应用现状及发展趋势

The Present Situation and the Development Prospect of Human Resource Accounting

知识经济时代,人力资源成为核心经济要素,确认、计量、记录和报告人力资源的人力资源会计成为主流会计。但由于我国现阶段缺乏相关的人力资源核算准则,完善的人力资源会计研究的理论架构尚未形成,实务中忽略人力资源的核算,更影响了人力资源会计的应用。本文在分析制约人力资源会计应用因素的基础上,提出了实施人力资源会计的对策,指出了其发展趋势,旨在促使人力资源会计在我国得到推广应用。

Human resource is becoming a key element in knowledge economy era, and confirmation, measurement, record and human resource report of human resource accounting becomes the most popular accounting. However, the perfect theory for human resource accounting study has not formed yet for the lack of the relevant human resource accounting standard in present China, which affects the application of human resource accounting. Based on the analysis of the elements of controlling human resource accounting, this paper puts forward some ideas of carrying out human resource accounting and points out its development prospect to popularize its application.