【文章內(nèi)容簡介】 與探討，取得了豐富的成果。然而，進入二十世紀(jì)九十年代后，業(yè)界對人力資源會計的研究卻停滯不前，至今未形成較為完善的科學(xué)體系，還停 留于“紙上談兵”，無法付諸于實踐。這也就成了人力資源會計取得飛躍發(fā)展的最大制約因素。究其原因，在于沒有建立起一套行之有效的人力資源會計理論方法體系，尤其是確認、計量理論。那么統(tǒng)一理論、付諸實踐將是解決人力資源會計發(fā)展緩慢的最有效方法。 人力資源會計確認之爭。在對人力資源進行確認時我國的學(xué)者有兩種看法，成本法和價值法。問題越辯越清，但是卻也阻礙著實踐的發(fā)展。在人力資源確認上，我們應(yīng)該從我國國情出發(fā)，采取合適的確認方法。目前我國人力資源結(jié)構(gòu)不合理，也有著自己的特點。人力資源數(shù)量豐富，人力資源素質(zhì)總體不高，人力資 源從事勞動密集企業(yè)的占多數(shù)，技術(shù)知識型占極少數(shù)，專業(yè)性人力資源缺乏，人力資源專業(yè)對口性差，另外我國企業(yè)工資分配時年齡高的一 11 般工資稍高。這些現(xiàn)實的因素，都在預(yù)示著，采取成本法確認，是我國現(xiàn)階段人力資源成本會計的發(fā)展出路。價值法不適合我國現(xiàn)階段的國情。并且如果業(yè)內(nèi)一直在確認問題上進行爭論，將把問題復(fù)雜化，可以另尋方法對人力資源確認，例如按職工薪酬對人力資源確認進行分類。 人力資源成本會計應(yīng)該將理論結(jié)合實踐。我國的人力資源成本會計理論發(fā)展起步晚，但在理論上還是有很大進展。學(xué)者研究焦點依舊是人力資源成本會計和人 力資源價值會計，但某些方面達成共識：人力資源的取得成本與開發(fā)成本在人力資產(chǎn)下列示，人力資源的使用成本在當(dāng)期損益下列示。但是大家對人力資源價值會計的研究卻不如人力資源成本會計深入。在此情況下，應(yīng)該將既得理論付諸實踐，在實踐中檢驗理論，并發(fā)現(xiàn)問題，完善理論，最后用更好的理論指導(dǎo)實踐。可以將人力資源成本會計在某些人力資源數(shù)量多、素質(zhì)不高的勞動密集企業(yè)進行實施，去完善理論。對一些高精端的技術(shù)知識型企業(yè)采取人力資源價值會計，能夠?qū)θ肆Y源價值會計理論進行完善。畢竟人力資源價值會計是未來人力資源會計的發(fā)展趨勢。 人 力資源不同于物力資源。但是人力資源并不是完全不同于傳統(tǒng)資源。這就預(yù)示著人力資源會計與傳統(tǒng)會計并不完全相悖，人力資源成本會計應(yīng)該與傳統(tǒng)會計有著一致性。那么在研究人力資源成本會計時，不能脫離傳統(tǒng)會計，傳統(tǒng)會計的一些原則還是適用人力資源會計的。在對人力資源成本會計進行研究是不能一味追求其特殊性，而刻意脫離傳統(tǒng)會計。 人力資源成本會計發(fā)展所需制度環(huán)境不完善。我國的人力資源會計在八九十年代才被提出，理論界尚未形成完整體系。會計準(zhǔn)則等制度仍然沒有作出明確的規(guī)定，這都在阻礙著人力資源會計的發(fā)展。那么國家就需要建立健全 相關(guān)的法律法規(guī)，例如在會計準(zhǔn)則中予以規(guī)定或者通過相關(guān)法律予以強制推行，突出人力資源會計的地位，營造出適應(yīng)其發(fā)展的社會環(huán)境。 人力資源成本會計不能得到重視，既不利于企業(yè)內(nèi)部控制的完善，也阻礙會計體系的完善。企業(yè)的任何一項資產(chǎn)都應(yīng)該納入會計體系，納入企業(yè)管理體系，但是人力資源在我國會計體系中仍沒有得到完善，在企業(yè)管理中屬于薄弱環(huán)節(jié)，這都不利于企業(yè)發(fā)展和會計體系完善。另外人力資源對于勞動密集企業(yè)和技術(shù)知識型企業(yè)來說，是非常重要的資源，人力資源會計還能夠提供企業(yè)決策所必須的信息。但是現(xiàn)階段在我國人力資源并沒有得 到企業(yè)應(yīng)有的重視。我國企業(yè)管理者應(yīng)該看到我國人力資源優(yōu)勢正在消失，人力成本正在上升，優(yōu)秀人才也在逐漸稀缺，樹立重視人力資源的意識，可以先在企業(yè)內(nèi)部實行人力資源會計，完善企業(yè)內(nèi)部管理，提高企業(yè)效益，并為人力資源會計的發(fā)展提供經(jīng)濟環(huán)境。 12 七、結(jié)論 目前，我國人力資源 依舊 供過于求，人力資源結(jié)構(gòu)不合理， 另外 我國的產(chǎn)業(yè)結(jié)構(gòu)不合理，企業(yè) 對人力資源的重視不夠，都嚴(yán)重阻礙了人力資源會計的發(fā)展。但是從經(jīng)濟發(fā)展規(guī)律來看，人才必將成為爭奪的焦點，人力資源會計必須得到重視，人力資源成本會計需要得到發(fā)展。 通過本文論述， 我認為我國應(yīng)該確認人力資產(chǎn)，在傳統(tǒng)的會計計量原則指導(dǎo)下統(tǒng)一人力資源成本會計的計量及方法，在成本法下計量，采用歷史成本法。當(dāng)然，人力資源成本會計的發(fā)展問題不能在短時間解決，在實行過程中還會遇到各種問題，采用歷史成本法也并不是最完美的，但是在人力資源會計發(fā)展的初期，我們應(yīng)該采取簡單結(jié)合實際的理論來發(fā)展新事物，最重要的是讓它付諸實踐，而不是一味地追求理論的完美，追求理論完美只能無休止的爭論，阻礙人力資源成本會計的發(fā)展。理論應(yīng)該在實踐中得到檢驗和完善，我們才能從實踐中發(fā)現(xiàn)問題，取得完善理論的實際數(shù)據(jù)資料，做到與時俱 進，人力資源成本會計理論才能取得進步，人力資源成本會計才能得到發(fā)展。 另外，本文對人力資源價值會計的論述較少，但我認為以價值法為計量基礎(chǔ)的人力資源價值會計將是人力資源會計的未來發(fā)展方向。 13 參考文獻 中華人民共和國財政部．企業(yè)會計準(zhǔn)則 .2020[M]．經(jīng)濟科學(xué)出版社 遲旭升．基礎(chǔ)會計． 2020[M]．東北財經(jīng)大學(xué)出版社 張文賢．人力資源會計． 2020[M]．科學(xué)出版社 王惠穎．人力資源會計計量探討． 2020[J]．商業(yè)經(jīng)濟 張德．人力資源開發(fā)與管理 .2020[M].清華大學(xué)出版社 孫玉甫．人力資產(chǎn)定價． 2020[M]．立信會訓(xùn)出版社 于富生．成本會計學(xué)． 2020[M]．中國人民大學(xué)出版社 彭剛．人力資源會訓(xùn)一有關(guān)問題探討． 2020[J]. 貴州大學(xué)學(xué)報 杜勇．高科技企業(yè)推行人力資源會計探討． 2020[J]．高科技產(chǎn)業(yè) 劉仲文 . 人力資源會計 . 2020[M]. 首都經(jīng)濟貿(mào)易大學(xué)出版社 1高軍 . 人力資源成本會計應(yīng)用研究 .2020[J]. 財經(jīng)界 14 中英文翻譯資料 COST CONTROL Cost control, also known as cost management or cost containment, is a broad set of cost accountingmethods and management techniques with the mon goal of improving business costefficiency by reducing costs, or at least restricting their rate of growth. Businesses use cost control methods to monitor, evaluate, and ultimately enhance the efficiency of specific areas, such as departments, divisions, or product lines, within their operations. During the 1990s cost control initiatives received paramount attention from corporate America. Often taking the form of corporate restructuring, divestmentof peripheral activities, mass layoffs,or outsourcing,cost control strategies were seen as necessary to preserve— or boost— corporate profits and to maintain— or gain— a petitive advantage. The objective was often to be the lowcost producer in a given industry, which would typically allow the pany to take a greater profit per unit of sales than its petitors at a given price level. Some cost control proponents believe that such strategic costcutting must be planned carefully, as not all cost reduction techniques yield the same benefits. In a notable late 1990s example, chief executive Albert J. Dunlap, nicknamed Chainsaw Al because of his penchant for deep cost cutting at the panies he headed, failed to restore the ailing small appliance maker Sunbeam Corporation to profitability despite his drastic cost reduction tactics. Dunlap laid off thousands of workers and sold off business units, but made little contribution to Sunbeam39。s petitive position or share price in his two years as CEO. Consequently, in 1998 Sunbeam39。s board fired Dunlap, having lost confidence in his onetrick approach to management. COST CONTROL APPLICATIONS A plex business requires frequent information about operations in order to plan for the future, to control present activities, and to evaluate the past performance of managers, employees, and related business segments. To be successful, management guides the activities of its people in the operations of the business according to preestablished goals and objectives. Management39。s guidance takes two forms of control: (1) the management and supervision of behavior, and (2) the evaluation of performance. Behavioral management deals with the attitudes and actions of employees. While employee 15 behavior ultimately impacts on success, behavioral management involves certain issues and assumptions not applicable to accounting39。s control function. On the other hand, performance evaluation measures outes of employee39。s actions by paring the actual results of business outes to predetermined standards of success. In this way management identifies the strengths it needs to maximize, and the weaknesses it seeks to rectify. This process of evaluation and remedy is called cost control. Cost control is a continuous process that begins with the proposed annual budget. The budget helps: (1) to organize and coordinate production, and the selling, distribution, service, and administrative functions。 and (2) to take maximum advantage of available opportunities. As the fiscal year progresses, management pares actual results with those projected in the budget and incorporates into the new plan the lessons learned from its evaluation of current operations. Control