Human resource accounting system in our country's construction
zhangqinghua . The Journal of HRA, May 2004
Abstract
From the century early 1970s beginning, along with the progress of the society and the high technology unceasing development and application, and quickly into productivity, and human intelligence resources as a production factor are more and more concerned. Connected with this the accounting of a new discipline branch - human resource accounting is also more and more get of accounting experts and scholars' attention and research. Human resource accounting major is research organization of human resource cost and value of measurement and reporting problems, including cost accounting of human resources and value accounting of human resources two basic content. Consinder the human resources into accounting system, construction with Chinese characteristics in human resource accounting system, to our country in the next century world foothold, which has the extremely vital significance.
1.Construction of human resource accounting system is the objective economic condition change the inevitable requirement
Traditional accounting mode, enterprise doesn't need in accounting systems and separately in the financial statements reflect human resource cost and value, even for the human resources investment also do not need capitalization, but directly as period cost processing. But accounting decision from objective economic conditions change must serve the particular social environment, as high-tech developments and desire of knowledge economy, also for accounting field brings new topic. Among them the human resource accounting issues is one of the core subject


人力資源會計(jì)體系在我國的構(gòu)建

張慶華，人力資源會計(jì)工作期刊，2004.5
摘要
從本世紀(jì)70年代初開始，隨著社會的進(jìn)步及高新技術(shù)的不斷發(fā)展和應(yīng)用，并迅速轉(zhuǎn)化為生產(chǎn)力，人力智力資源作為生產(chǎn)要素越來越受到人們的關(guān)注。與此相聯(lián)系的會計(jì)學(xué)的一個(gè)新興的學(xué)科分支——人力資源會計(jì)也正越來越受到會計(jì)界專家和學(xué)者們的重視和研究。人力資源會計(jì)主要是研究組織人力資源的成本與價(jià)值的計(jì)量和報(bào)告的問題，包括人力資源成本會計(jì)和人力資源價(jià)值會計(jì)兩大基本內(nèi)容。把人力資源納入會計(jì)系統(tǒng)，建設(shè)有中國特色的人力資源會計(jì)體系，對于我國在下個(gè)世紀(jì)在世界站穩(wěn)腳跟，有著極其重要的意義。
一、構(gòu)建人力資源會計(jì)體系是客觀經(jīng)濟(jì)條件變化的必然要求
傳統(tǒng)會計(jì)模式下，企業(yè)根本不需要在會計(jì)系統(tǒng)和財(cái)務(wù)報(bào)表中單獨(dú)反映人力資源的成本和價(jià)值，即使對人力資源方面的投資也不需要資本化，而是直接作為期間費(fèi)用處理。但會計(jì)決定于客觀經(jīng)濟(jì)條件的變化，必須服務(wù)于特定的社會環(huán)境，隨著高科技的迅猛發(fā)展和知識經(jīng)濟(jì)的撲面而來，也為會計(jì)領(lǐng)域帶來了新的課題。其中對人力資源的會計(jì)處理問題就是核心課題之一。