对人力资源确认的探讨

Probe into the Confirmation of Human Resources

人力资源所有者掌握的知识、技术所代表的先进生产力和管理能力,正成为决定一个企业成败的关键因素。但人力资源不能确认为人力资产,企业的人力投资支出也无需资产化。会计部门完全可以在现有报表体系中增加对人力资源的详细信息披露。

The advanced productive power and managerial ability represented by the knowledge and techniques mastered by the owners of the human resources are becoming the key factors that determine the success and fail of an enterprise. However, the human resources can't be confirmed as human assets, and the expenditure of an enterprise for labor investment needn't be listed in assets. The accounting section can completely add detailed information discovery of the human resources in existing report system.