外文翻譯---對(duì)人力資源會(huì)計(jì)核算的探討-人力資源-wenkub
2023-05-19 09:57:16 本頁面
【正文】 的增減變化情況，貸方登記勞動(dòng)者權(quán)益的增加數(shù)，借方登記勞動(dòng)者權(quán)益的減少數(shù)，其余額在貸方。 。這兩種分類方法均與現(xiàn)代會(huì)計(jì)的分類方法有差異。我們可以把人力資本稱為“勞動(dòng)者權(quán)益”，則人力資源會(huì)計(jì)的會(huì)計(jì)恒等式為“人力資產(chǎn) =人力資本（勞動(dòng)者權(quán)益）”。人力資源會(huì)計(jì)核算的對(duì)象 是人力資源，就某個(gè)經(jīng)濟(jì)組織（如各類企業(yè)、盈利性的事業(yè)單位等）來說，人力資源的占用形式表現(xiàn)為“人力資產(chǎn)”，來源形式表現(xiàn)為“人力資本”人力資產(chǎn)是指企業(yè)擁有或控制的能以貨幣計(jì)量的人力經(jīng)濟(jì)資源，即通過人力資產(chǎn)的使用和支配能為經(jīng)濟(jì)組織帶來未來的經(jīng)濟(jì)利益。對(duì)人力資源會(huì)計(jì)核算的探討 人力資源會(huì)計(jì)是在運(yùn)用經(jīng)濟(jì)學(xué)、組織行為學(xué)原理的基礎(chǔ)上，由人力資源管理學(xué)與傳統(tǒng)會(huì)計(jì)學(xué)相互結(jié)合，相互滲透所形成的一類專門會(huì)計(jì)知識(shí)。人力資產(chǎn)是以“人”成為企業(yè)的勞動(dòng)者為標(biāo)志，以未來收益中視為人力資源產(chǎn)生的部分的現(xiàn)值作為計(jì)價(jià)尺度，它在性質(zhì)上類似無形資產(chǎn)，但其價(jià)值不因使用而攤銷。如把人力資源會(huì)計(jì)同傳統(tǒng)會(huì)計(jì)綜合起來，把“人、財(cái)、物”都作為整個(gè)會(huì)計(jì)系統(tǒng)核算的對(duì)象，則會(huì)計(jì)恒等式應(yīng)改為“財(cái)物資產(chǎn)＋人力資產(chǎn)＝債權(quán)人權(quán)益＋所有者權(quán)益＋勞動(dòng)者權(quán)益”，其中：債權(quán)人權(quán)益的報(bào)酬是利息，所有者權(quán)益的報(bào)酬是紅利（或股利），勞動(dòng)者權(quán)益的報(bào)酬是工資。我們可以把人力資源會(huì)計(jì)劃分為既相互聯(lián)系而各自又有其特點(diǎn)的人力資源財(cái)務(wù)會(huì)計(jì)、人力資源成本會(huì)計(jì)、人力資源管理會(huì)計(jì)三個(gè)分支，它們的內(nèi)容分別對(duì)應(yīng)并歸屬于傳統(tǒng)的財(cái)務(wù)會(huì)計(jì)、成本會(huì)計(jì)、管理會(huì)計(jì)，使傳統(tǒng)會(huì)計(jì)學(xué)科的內(nèi)容更加豐富。根據(jù)人力資源會(huì)計(jì)核算的要求，需增設(shè)以下幾個(gè)帳戶： ①“人力資產(chǎn)”帳戶，屬資產(chǎn)類帳戶，用來核算企業(yè)人力資產(chǎn)的增減變化情況，借方登記人力資產(chǎn)的增加數(shù)，貸方登記人力 資產(chǎn)的減少數(shù)，其余額在借方。該帳戶應(yīng)按具體的勞動(dòng)者設(shè)置明細(xì)分類帳。需要說明的是，人力費(fèi)用是勞動(dòng)力的取得、維護(hù)與發(fā)展成本已費(fèi)用化的部分；而工資是勞動(dòng)力的使用成本，應(yīng)在“應(yīng)付工資 ”帳戶中核算并分配到相關(guān)的成本費(fèi)用帳戶中。②如企業(yè)經(jīng)營(yíng)終止清算，應(yīng)按清算日的帳面原值，借記“人力資本”帳戶 ，貸記”人力資產(chǎn)”帳戶。⑥期末，結(jié)轉(zhuǎn)人力費(fèi)用時(shí)，借記“本年利潤(rùn)”帳戶，貸記“人力費(fèi)用”帳戶。 三、人力資源成本會(huì)計(jì) 。勞動(dòng)力受雇前的成本往往很難用歷史成本計(jì)價(jià)，它是構(gòu)成企業(yè)人力資產(chǎn)的基礎(chǔ)，常常用評(píng)估的方法確定其重置價(jià)值。 嚴(yán)格說來，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。, the source in the form of39。 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。, then the human resource accounting accountings identities for the 39。 accounting system as a whole, accounting for all the objects, then the accounting identity should be changed to39。 There are some wellknown accounting academics believe that human resource accounting can be divided into human resources, Financial Accounting and human resources management the two systems of accounting. Both classifications are related to the classification of modern accounting methods are different. We can plan their human resources will be divided into interrelated and each has its characteristics of human resource financial accounting, human resources cost accounting, human resources management, accounting three branches, corresponding to their content, and vested in the traditional financial accounting, cost accounting, management accounting, the traditional accounting disciplines enriched. The traditional financial accounting, cost accounting, management accounting to increase human resources, accounting content, can still be content and methods through the crosscutting and drawing, to maintain the link between them so that the whole accounting system to maintain its integrity and unity of sex. 2, Human Resources Financial Accounting In human resources, accounting, traditional Financial Accounting is based on the increase in human resources accounting accountings content, that is, the corresponding additional accounts, and an increase in the accounting statemen
畢業(yè)設(shè)計(jì)相關(guān)推薦
鄂ICP備17016276號(hào)-1