对人力资产摊销问题的初步探讨

Primary Discussion on Amortization of Human Assets

介绍并分析了会计理论界关于人力资产摊销方面的两种不同观点,从人力资源可否定义为会计资产、在生产过程中人力资产价值究竟是增加还是减少这两个步骤进行探讨论证,得出了人力资产应在适当摊销范围内予以摊销的结论,并提出有关人力资产摊销会计处理的初步设想。

The paper introduces and analyzes the 2 viewpoints in accounting theory circle on amortization of human assets, draws a conclusion that the human assets shall be amortized within an appropriate amortization range from steps： whether human resources may be defined as an accounting asset, and whether human asset increase or decrease while in production process, and also raises a primary idea on amortization of related human assets