外文翻譯---對(duì)人力資源會(huì)計(jì)核算的探討-人力資源-文庫(kù)吧
2025-04-17 09:57 本頁(yè)面
【正文】 關(guān)部門使用時(shí)，結(jié)轉(zhuǎn)人力資源開(kāi)發(fā)成本，借記“人力投資”帳戶，貸記“人力資源開(kāi)發(fā)”帳戶。 嚴(yán)格說(shuō)來(lái)，人力資源成本會(huì)計(jì)的內(nèi)容包括：成本預(yù)測(cè)、成本決策、成本計(jì)劃、成本控制、成本核算、成本責(zé)任、成本分析、成本考核，其中人力資源的成本核算是人力資源成本會(huì)計(jì)中最基本的內(nèi)容。當(dāng)然，人力資源成本會(huì)計(jì)的 某些內(nèi)容，如成本預(yù)測(cè)、成本決策、成本責(zé)任、成本考核也可以歸于人力資源管理會(huì)計(jì)。 Of Human Resources of Accounting Human Resource Accounting in the use of economics, organizational behavior, based on principles from Human Resource Management with the traditional accounting bined with each other and mutual peration of the formation of a type of specialized accounting knowledge. At present, the human resource accounting is still no uniform definition, I believe that human resource accounting is to identify and measure the value of human Economic organization, cost and the results for managers and external interested parties or agencies to provide human resource Information in a message system is a subsystem of the accounting Information system. First, the object of human resources accounting Human resources refers to a specific totality of the Population has the ability to work as the sum of the labor Population and labor force quality, bination of the two. Human Resource Accounting is targeted at human resources, on an Economic organizations (such as various types of enterprises, profitmaking institutions, etc.), human resources, the occupancy in the form of 39。human assets39。, the source in the form of39。 human capital 39。. Human assets refer to enterprises owned or controlled by the human can be measured in moary Economic resources, namely, by the use and disposal of human assets for the future of economic organization has brought economic benefits. Human Assets is based on 39。person39。 as a symbol of corporate workers to future earnings as p Art of human resources generated by the present value as a valuation measure, which is similar in nature intangible assets, but its value is not a result of the use of the amortization. Enterprises in the employee recruitment, testing, hiring and training, human resource development, investment, should be used as 39。human investment39。 to be capitalized, it is similar in nature to the deferred assets should be amortized over the expected useful life to benefit. Human capital is human capital that corresponds to the concept of ownership in the enterprise on behalf of the labor force the formation of sources of funding, it is meant to recognize the establishment of economic organizations working in its rightful place. We can human capital called 39。labor rights39。, then the human resource accounting accountings identities for the 39。human capital = human capital (labor rights)39。. Such as the Human Resource Accounting together with traditional accounting, the 39。human, financial, and material resources39。 accounting system as a whole, accounting for all the objects, then the accounting identity should be changed to39。 property assets, human assets = the interests of creditors + owner39。s equity + workers rights39。, including: the interests of creditors remuneration is of intere
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