人力资源会计与传统会计差异的探讨

Discussion on Difference of Human Resource Accounting to Tradition al Accounting

人力资源的开发、利用、管理将成为制约企业发展的重要因素。而人力资源会计是一种针对人力资源的价值管理方法。因此 ,发展人力资源会计具有紧迫的现实意义。人力资源会计的研究对象、会计假设、资源确认及计量和账务处理等方面与传统会计有很大的差异。传统会计以物流、资金流和信息流作为研究对象 ,人力资源会计的研究对象为人力资源的价值运动 ;传统会计核算的前提条件为会计主体、持续经营、会计分期和货币计量 ;人力资源会计的会计假设为物化、原始成本、会计主体等假设 ;传统会计把物质资源确认为会计资产 ,人力资源会计把人力资源确认为会计资产 ;传统会计至今已形成了一套完整的现代会计制度 ,而人力资源会计的核心问题是人力资源的核算问题等等。笔者认为 。

the development, utilization and management of the human resource will become the restrictive factor that the enterprise develops, but the human resource accounting is the method of the value's management to the human resource. Therefore, developing the human resource accounting has urgent and real significance. The studying object, the accounting hypothesis, the resource confirmation and the measure of the resource, and accounting disposal of the human resource accounting have great difference to tradition al accounting. The tradition al accounting takes the material flow fund flow and information flow as studying object. The studying object of the human resource accounting is the value motion of the human resource. The presupposition condition of the tradition accounting includes accounting main part, continuing management, accounting by stage and currency measure. The accounting hypothesis of the human resource accounting includes material hypothesis, firsthand cost hypothesis and accounting main part hypothesis. The tradition al accounting regards the material resource as the accounting assets. The human resource accounting regards the human resource as the accounting assets. So far, the tradition al accounting has formed a set of modern accounting system. But the key problem of the human resource accounting is the accounting problem of the human resource asset, and so on. The writer think, thoroughly comprehending the difference of two kinds of accounting is conducive to practice the human resource accounting step by step.