人力资源会计管理核算

The Management Calculation of Human Resources Accounting

人力资源作为企业的重要资源是稀缺的[1 ] (P1 ) ,如果不能正确地计量人力资源的成本和价值 ,不能对企业在人力资源方面的投资和收益情况进行客观的反映 ,就无法合理、高效地开展企业的人力资源管理活动。人力资源管理会计方法多样 ,不拘一格 ,具有实用性、兼容性、可操作性强 ,不受传统的会计模式限制 ,应作为人力资源价值核算的突破点。

Human resource is the important enterprise resource. If we can not correctly calculate the cost and value of human resource, and can not objectively reflect the investment and income of enterprise human resource, we can not rationally and efficiently launch a movement of human management resource. The accounting method of human resource is manifold and do not stick to one pattern, which Ts practical , compatible and more manipulative. Being not limited by the traditional accounting model, human resource should be the breakthrough point of human resource price accounting.