摘要
21世纪以来,随着科学经济迅猛发展,改革开放不断深化,全球步入了新知识经济时代,从而企业竞争加剧,人才意识愈发强烈,企业的经营管理者不仅重视物力资产的成本情况,也开始注重对于人力资源这一核心资源的成本管理。然而我国在人力资源会计相关研究的起步较晚,在人力资源成本核算模式方面还存在着许多问题,具体的理论和实际应用之间存在着差距,所以,进一步完善人力资源成本的核算体系迫在眉睫。本文通过介绍相关的人力资源成本确认、计量、核算、披露,并以高校举例,进行简易会计账户处理,总结现阶段仍存在的问题,提出优化措施。
Since the 21st century,with the rapid development of science and economy,the deepening of reform and opening up,the world has entered a new era of knowledge economy.As a result,enterprise competition has intensified,and the awareness of talents has become increasingly strong.Enterprise managers not only attach importance to the cost of material assets,but also begin to pay attention to the cost management of human resources,the core resource.However,the research on human resource accounting in China started late,and there are still many problems in the human resource cost accounting model.There is a gap between the specific theory and practical application,so it is urgent to further improve the human resource cost accounting system.This paper introduces the recognition,measurement,accounting and disclosure of relevant human resource costs,and takes colleges and universities as examples to handle simple accounting accounts,summarize the problems still existing at this stage,and propose optimization measures.
作者
陈影
Ying Chen(School of Business,NUIST,Nanjing,Jiangsu,210044,China)
关键词
人力资源会计
成本
核算
Human Resource Accounting
Cost
Accounting
