论人力资源剩余形成和分配的核算

On accounting for forming and distribution of human resource surplus

从财务会计角度,引入人力资源剩余的概念,并以此为核心具体阐述了其形成和分配的核算。其中人力资源形成应考虑人力资源价值和人力资源费用因素;而人力资源分配应考虑劳动者股本、劳动者福利、劳动者分红和奖励基金等因素。在综合考虑上述因素基础上,设置相应账户,并举例说明有关会计处理。

From the angle of financial accounting,the human resources surplus concept is firstly introduced in this article.Then based on this concept,the accounting treatment of its forming and distribution is discussed in detail.During the course of its forming,the human resources value and expense should be taken account of.The labor share,labor welfare,labor participation and labor bonus fund ought to be taken into consideration while distribution of human resource surplus is dealt with.On the basis of these factors,some relative accounts are set up and some examples are shown to illustrate its accounting treatment.