人力资源会计体系在我国的构建

Humanresourceaccountingsysteminourcountry'sconstructionAbstractFromthecenturyearly1970sbeginning,alongwiththeprogressofthesocietyandthehightechnologyunceasingdevelopmentandapplication,andquicklyintoproductivity,andhumanintelligenceresourcesasaproductionfactoraremoreandmoreconcerned.Connectedwiththistheaccountingofanewdisciplinebranch-humanresourceaccountingisalsomoreandmoregetofaccountingexpertsandscholars'attentionandresearch.Humanresourceaccountingmajorisresearchorganizationofhumanresourcecostandvalueofmeasurementandreportingproblems,includingcostaccountingofhumanresourcesandvalueaccountingofhumanresourcestwobasiccontent.Consinderthehumanresourcesintoaccountingsystem,constructionwithChinesecharacteristicsinhumanresourceaccountingsystem,toourcountryinthenextcenturyworldfoothold,whichhastheextremelyvitalsignificance.1.ConstructionofhumanresourceaccountingsystemistheobjectiveeconomicconditionchangetheinevitablerequirementTraditionalaccountingmode,enterprisedoesn'tneedinaccountingsystemsandseparatelyinthefinancialstatementsreflecthumanresourcecostandvalue,evenforthehumanresourcesinvestmentalsodonotneedcapitalization,butdirectlyasperiodcostprocessing.Butaccountingdecisionfromobjectiveeconomicconditionschangemustservetheparticularsocialenvironment,ashigh-techdevelopmentsanddesireofknowledgeeconomy,alsoforaccountingfield人力资源会计体系在我国的构建摘要从本世纪70年代初开始，随着社会的进步及高新技术的不断发展和应用，并迅速转化为生产力，人力智力资源作为生产要素越来越受到人们的关注。与此相联系的会计学的一个新兴的学科分支——人力资源会计也正越来越受到会计界专家和学者们的重视和研究。人力资源会计主要是研究组织人力资源的成本与价值的计量和报告的问题，包括人力资源成本会计和人力资源价值会计两大基本内容。把人力资源纳入会计系统，建设有中国特色的人力资源会计体系，对于我国在下个世纪在世界站稳脚跟，有着极其重要的意义。一、构建人力资源会计体系是客观经济条件变化的必然要求传统会计模式下，企业根本不需要在会计系统和财务报表中单独反映人力资源的成本和价值，即使对人力资源方面的投资也不需要资本化，而是直接作为期间费用处理。但会计决定于客观经济条件的变化，必须服务于特定的社会环境，随着高科技的迅猛发展和知识经济的扑面而来，也为会计领域带bringsnewtopic.Amongthemthehumanresourceaccountingissuesisoneofthecoresubject.Intheeraofknowledgeeconomytointelligencedemandsthananyothereconomictimestaller,itcansaywithintelligencebasedonintelligenteconomyisanimportantfeatureofknowledgeeconomy.High-techachievementsofalargenumberofcomingout,patentinventionofsurge,computersoftwarethecontinuousdevelopmentandrenewalandconsultingservicesintheascendant,educationandeconomicdevelopmentofthedecisiveroleareintelligenteconomyimportantembodiment.Intelligenteconomicdemandedtheintelligenceasabasiceconomicfactors,theintelligenceascapitalideathoroughpopularfeeling.Intelligencedevelopmentandutilizationofthecontributiontoeconomicgrowthismoreandmorebig.Inintelligenteconomysociety,knowledgebecomeidentityisindicative,bythehigherlevelofeducation,knowledgethemoreabundant,thestrongertheinnovationabilityofthepersonbythesocialrespectandwelcome.Futureworldcompetitionwillbetakingeconomicbasis,thecompetitionfromnaturalresourcestothetalentintelligenceresourcescompetition,formedtakinghigh-newtechnologyastheleadingknowledgeamountandtechnologicalstrengthofcompetition.Inknowledgebased,withintelligenceforresourceeconomysociety,talentintelligenceresourcestobecomethefirstresource,thefirstcapitalandthefirstwealth.Asinthecapitalismearlyentrybookkeepingissame,appearconstructionofhumanresourceaccountingsystemisadaptedtotheobjectiveeconomicconditionchange,tomeetthechallengeofknowledgeeconomyrequestinevitably.2.ConstructionofhumanresourceaccountingspecialtheoreticalprerequisiteHumanresourceaccountingasabranchofaccounting,specificallybelongstothe来了新的课题。其中对人力资源的会计处理问题就是核心课题之一。知识经济时代对智力的要求比任何一个经济时代都要高，可以说以智力为基础的智能经济是知识经济的一个重要特征。高新技术成果的大量问世，专利发明的激增，计算机软件的不断开发和更新换代，咨询服务业的方兴未艾，以及教育在经济发展中的决定性作用都是智能经济的重要体现。智能经济要求把智力作为一个基本的经济要素，智力作为资本的观念深入人心。智力的开发和利用对经济增长的贡献越来越大。在智能经济社会，知识成为身份的象征，受教育程度越高，掌握知识越丰富，创新能力越强的人越受到社会的尊重和欢迎。今后的世界竞争将成为以经济为基础，从自然资源的竞争推向了人才智力资源的竞争，形成了以高新技术为主导的知识总量和科技实力的竞争。在以知识为基础，以智力为资源的经济社会里，人才智力资源成为了第一资源、第一资本和第一财富。正如在资本主义早期出现复式簿记一样，构建人力资源会计体系是适应客观经济条件变化，迎接知识经济挑战的必然要求。二、构建人力资源会计的特殊理论前提人力资源会计作为会计学的一个分支，categoryoffinancialaccounting.Soitmusthaveenterpriseaccountingstandardsstipulatedsetupfinancialandaccountingmustthepremisethatthegeneraltheoryoffinancialaccountingfourbasicassumption:mainbodyofaccounting,sustainedoperation,accountingperiodicityandmonetaryunit.Butasawithmonetaryformreflectandcontroleconomicorganizationofhumanresourcesmanagementactivitiesofcostandvalue,itstillhassomespecialtheoreticalprerequisite,orestablishhumanresourceaccountingsystemisstillabosh.Thefirst,updateassetsconcept,thehumanresourcesintoassetscategory,accordingtoaccounting,thedefinitionoftheassetisenterpriseownedorcontrolledmeasurablebymoneyvalue,economicresources,includingallproperty,thecreditor'srightsandotherrights.Evenbeforethehumanresourceaccountingproposed,therearemanyscholarsthinkthathumanresourcesisofgreatuncertainty,andpeople'svalueischangedlossyhumandignity,actually,itisnecessarytoclarifythevaluationofhumanresourcesandnotuntomen,buttotheplaincodemarksapriceoflaborabilityandtheabilitytocreatevaluemeasurement.Humanresourcesareownedorcontrolledbyanenterprisemaywishtofutureeconomicbenefitstotheenterpriseinflowsofhumanresources,itcontainsdirectlyorindirectlyincreaseenterprisescashorothereconomicinterestsofpotential.T