摘要
人力资源会计是指对组织的人力资源成本与价值进行计量和报告的一种会计程序和方法。企业内外部相关人士迫切需要大量的关于这一新的重要生产要素的信息。所以运用会计的方法将人力资源加以确认、计量和报告,是十分必要的。在区分了人力资源与人力资产、人力资本等相关概念的基础上,重点讨论了人力资源的确认、人力资源的计量以及人力资产摊销等有关问题,最后指出了人力资源会计值得进一步研究的几个方向。
Human resources accounting is a kind of accounting procedures and methods which refers to the measurement and reporting of organization＇s human resource cost and value. Enterprise external stakeholders are in urgent need for the large number of new and important elements of production information. Therefore, the use of human resources accounting approaches to the recognition, measurement and reporting is very necessary. This paper firstly introduces the distinction between human resources and human assets, human capital, and other related concepts, on the basis of which, then focuses on the recognition of human resources, the measurement of human resources, the measurement of human assets amortization, and other related issues. Finally, we put forward some directions worthy of further research in the human resources accounting.
出处
《价值工程》
2008年第10期153-155,共3页
Value Engineering
关键词
人力资源会计
人力资源
人力资产
人力资本
human resource accounting
human resources
human assets
human capital
