人力资源会计纳入财务会计核算体系的思考

Pondering on Channeling the Human Resources Accounting into the Financial Accounting System

人力资源会计能否纳入财务会计核算体系,就看是否符合会计准则要求。笔者认为:权责发生制原则要求将人力资源支出资本化;人力资源的计量应该符合历史成本计量原则;要明确区分人力资产收益性支出和资本性支出;人力资产核算可采用谨慎性原则。结论,人力资源会计可以纳入财务会计核算的体系。

This article analyzes the theme from four aspects.The first,the principle of accrual basis re-quires the capitalization of human resources expenditure.The second,the estimation of human capi-tal should conform with the metrological principle of historical cost.The third,differentiate the hu-man capital's profitability expenditure from its capital expenditure definitely.And the last,the hu-man resources accounting and prudence principle.The article defines the conditions and require-ments of bringing the human resources accounting into traditional accounting and integrating with the accounting settlement of the latter.