浅谈人力资源会计

On Human Resources Accounting

各种关于人力资源管理的理论和学科随着社会的不断进步也蓬勃发展,人力资源的开发和管理的研究也有了长足进展。在企业经营管理中起重要作用的会计也得到了一定的进展,但传统会计信息的提供和揭示仅仅局限于物资资源信息,这远远不能满足会计信息使用者的要求,人们还迫切需要企业提供与他们决策有着密切关系的企业人力资源信息。本文即从对人力资源会计的探讨出发,揭示如何对人力资源会计信息确认与计量以及对人力资源价值的计量。

With the development of society, various theories and disciplines about human resources management begin to flourish, and researches on the exploitation and management of human resources have also made considerable progress. Accounting, which plays an important role in business management, has also got some improvement. However, the traditional accounting information providing and revealing is confined to material resources information, which can＇t meet the user＇s requirement. The human resources information is also needed because it is closely related to decision making. This paper starts from the discussion of human resources accounting and states how to confirm and measure human resources accounting information as well as the maesurement of human resources value.