人力资源在资产负债表中的确认与计量

On the Confirmatlon and Meterage of Manpower Resources in the Statement of Assets and Liabilities

人力资源应纳入资产负债表中进行确认与计量。不妨将人力资源划分为人力资产和人力资本 ,分别表示在资产负债表的“资产”方和“所有者权益”方 ,人力资产应在资产方单独列示 ,人力资本则应在所有者权益中以“劳动者权益”项目单独反映。同时 ,要对人力资源的成本和价值进行计量。

The manpower resources should bring into the statement of assets and liabilities to confirm and meter.We might as well divide the manpower resources into manpower assets and manpower capital.Then shows them in the side of “assets”and the side of “rights and interests of owners”of the statement of assets and liabilities respectively.manpower assets should list in the side of “assets”of the statement of assets and liabilities alone.But manpower capital should reflect in the item of “rights and interests of labours”of the “rights and interests of owners”alone.At the same time,we have to meter the cost and value of manpower resources in the statement of assets and liabilities.