对人力资源成本会计核算的新思考

New Thinking on Human Resources Cost Accounting

人们对人力资源成本的核算和报告有至今还没有统一的认识和切实可行的核算方法。在对前人的文章进行深入研究的基础上,结合新企业会计准则的有关精神和思路,提出了在理论上和实践中切实可行的人力资源成本会计核算的方法。主要包括以下四部分:人力资源成本的构成及计量模式,人力资源成本的账户设置,人力资源成本典型业务核算示范和人力资源成本的报告与披露。其中人力资源成本的账户设置及其核算完全贯彻了简便可行又不违背会计原则的精神。

So far people have not had unified understanding and practical accounting methods on the human resources cost accounting and reporting. Based on the in-depth study on previous articles, and in light of the new enterprise accounting principles and the spirit related, this paper put forward a new human resource cost accounting method in the theory and practice of practical. The paper mainly includes the following four components: the structure and measure method of human resource cost modeling, setting up the human resource cost accounts, human resources cost typical accounting model and the reporting and disclosure of human resources costs. The great part is setting up the human resource cost accounts. It carries through the spirit of easy to operate and accounting principles.