对人力资源成本会计核算的探讨

Discussing on Human Resource Cost Accounting

对人力资源会计理论的研究及应用 ,是当今会计界面临的迫切问题。人力资源财务会计、人力资源成本会计、人力资源管理会计是人力资源会计的三个重要分支。人力资源成本的核算是保证人力资源财务会计信息质量、管理会计效率的重要手段 ,其核算过程包括会计确认、会计计量。

Nowadays,the study and application of accounting theory on human resources are urgent problems to accountants.Human reresources financial accounting,human resources cost accounting,and human resources management accounting are three important branches of human resources accounting.Accounting of human resources cost is an important method to guarantee the information quality of human resources financial accounting and the efficiency of management accounting.The accounting process of human resources cost includes accounting confirm ation,accounting calculation ation,accounting record,and accounting reports.