人力资源会计浅探

A Superficial Exploration on Menpower Resources Accounting

人力资源是企业的长期资产 ,人力资产是一种特殊的无形资产。在会计核算中 ,应将人力资产作为一项单独的长期资产类型 ,放在一级会计科目中登记 ,并在会计报表中单独反映。这需要在会计科目的设置。

Menpower resources is the long-term assets of enterprise.Menpower asets is a kind of special invisible assets.In business accounting of accounting, we should look on menpower assets as a single long-term assets,only recored it in the first grade accounting account,and reflect it in accounting staterment alone.It is necessary to carry on new regulation and treatment in the installation of accounting account,choice of meterage manner,and in specific business accounting of accounting.