外文翻譯---對人力資源會計(jì)核算的探討-人力資源-全文預(yù)覽
【正文】 ined with business each employee or employee39。s equity + workers rights39。. Such as the Human Resource Accounting together with traditional accounting, the 39。 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。. 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。 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。①設(shè)置成本計(jì)算帳戶，即“人力資源開發(fā)”帳戶，該帳戶的借方歸集勞動力受雇后其成本應(yīng)予資本化的部分，包括招聘費(fèi)、選拔費(fèi)、培訓(xùn)費(fèi)、開發(fā)費(fèi)等項(xiàng)目，貸方登記雇員交給有關(guān)部門使用時(shí)結(jié)轉(zhuǎn)到“人力投資”帳戶借方的金額 ；勞動力受雇后其成本直接費(fèi)用化的部分歸集在“人力費(fèi)用”帳戶的借方。這個(gè)定義的外延相當(dāng)廣泛，遠(yuǎn)遠(yuǎn)超出了產(chǎn)品成本概念的范圍。為了披露人力資源的會計(jì)信 息，應(yīng)對傳統(tǒng)的會計(jì)報(bào)表指標(biāo)項(xiàng)目進(jìn)行適當(dāng)?shù)恼{(diào)整。④結(jié)轉(zhuǎn)人力資源開發(fā)成本時(shí) ,借記“人力投資”帳戶，貸記“人力資源開發(fā)”帳戶（該帳戶的結(jié)構(gòu)見“人力資源成本會計(jì)”部分）。①如企業(yè)沒有人力資源的記錄，應(yīng)根據(jù)人力資源評估機(jī)構(gòu)的評估結(jié)果，借記“人力資產(chǎn)”帳戶，貸記“人力資本”帳戶；當(dāng)雇員被錄用時(shí)，應(yīng)根據(jù)對其評估的價(jià)值編制相同的分錄；年終，企業(yè)應(yīng)對其人力資源進(jìn)行“財(cái)產(chǎn)清查”，由人力資源評估機(jī)構(gòu)對人力資源重新評估其價(jià)值以保證“帳實(shí)相符”和會計(jì)報(bào)表的真實(shí)性，如評估價(jià)大于原帳面價(jià)應(yīng)按差額部分，借記“人力資產(chǎn)”帳戶，貸記“人力資本”帳戶。④“人力費(fèi)用”帳戶，屬期間費(fèi)用類帳戶，借方登記企業(yè)對人力資源的投資成本應(yīng)費(fèi)用化的部分及人力投資（資本化部分）的每期攤銷數(shù)，貸方登記期末結(jié)轉(zhuǎn)到“本年利潤”帳戶借方的數(shù)額。由于勞動有簡單勞動和復(fù)雜勞動、體力勞動和腦力勞動之分，為了反映人力資產(chǎn)的質(zhì)量，該帳戶應(yīng)按勞動的“等級”設(shè)置明細(xì)分類帳。 二、人力資源財(cái)務(wù)會計(jì) 對人力資源的會計(jì)核算，就是在傳統(tǒng)的財(cái)務(wù)會計(jì)的基礎(chǔ)上增加人力資源會計(jì)的核算內(nèi)容，即增設(shè)相應(yīng)的帳戶，并在會計(jì)報(bào)表中增加披露人力資源信息的指標(biāo)（項(xiàng)目）。埃里克?弗蘭霍爾茨認(rèn)為，人力資源會計(jì)分為人力資源成本會計(jì)和人力資源價(jià)值會計(jì)兩大體系；國內(nèi)有些知名會計(jì)學(xué)者認(rèn)為，人力資源會計(jì)可分為人力資源財(cái)務(wù)會計(jì)和人力資源管理會計(jì)兩大體系。人力資本是與人力資產(chǎn)相對應(yīng)的概念，代表勞動力的所有權(quán)投入企業(yè)形成的資金來源，它的確立意味著要承認(rèn)勞動者在經(jīng)濟(jì)組織中的應(yīng)有地位。 一、人力資源會計(jì)核算的對象 人力資源是指某個(gè)特定人口總體所具有的勞動能力的總和，是勞動力人口數(shù)量與勞動力人口質(zhì)量兩者的綜合。目前，人力資源會計(jì)尚沒有統(tǒng)一的定義，筆者認(rèn)為，人力資源會計(jì)是確認(rèn)和計(jì)量經(jīng)濟(jì)組織中人的價(jià)值、成本和使用效果，為管理者及外界利害關(guān)系人或機(jī)構(gòu)提供人力資源信息的一個(gè)信息系統(tǒng)，是會計(jì)信息系統(tǒng)的一個(gè)子系統(tǒng)。企業(yè)
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