【導(dǎo)讀】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(huì)計(jì)學(xué)的一個(gè)新興。資源價(jià)值會(huì)計(jì)兩大基本內(nèi)容。把人力資源納入會(huì)計(jì)系統(tǒng)，建設(shè)有中國(guó)特色的人力資源會(huì)計(jì)體系，對(duì)于我國(guó)在下個(gè)世紀(jì)在世界站穩(wěn)腳跟，有著極其重要的意義。值，即使對(duì)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。其中對(duì)人力資源的會(huì)計(jì)處理問題就是核心課題之一。在智能經(jīng)濟(jì)社會(huì)，知識(shí)成為身份的象征，受教。人力資源會(huì)計(jì)作為會(huì)計(jì)學(xué)的一個(gè)分支，具體來講屬于財(cái)務(wù)會(huì)計(jì)的范疇。但是作為一種以貨幣形式反映并控制經(jīng)濟(jì)組織中的。合伙人，還是對(duì)于債權(quán)人、股東來說，企業(yè)的人力資源信息，無疑是最重要、最相關(guān)的信息。加以確認(rèn)，同時(shí)對(duì)人力資產(chǎn)的流動(dòng)和交易，國(guó)家要出臺(tái)相應(yīng)的法律法規(guī)予以支持和規(guī)范。服從企業(yè)管理的需要，企業(yè)對(duì)其擁有使用權(quán)。

　　

【正文】 life, etc. Strengthen the humanistic management, and enhance human assets value. with Chinese characteristics in human resource accounting system At present our country for human resource accounting studies also by far insufficient, the main problem is: in theory is not perfect, and most orginate from some western human resource accounting theory of piler and introduction, digestion and absorption is insufficient, not formed their own characteristics. China and the enterprise staffing and nonpublic enterprises staff in production in the position and the western capitalist countries have a very different nature, suitable for western theory and practice, but not necessarily suited to China39。s national conditions, so we should from the reality of China, construction with Chinese characteristics in human resource accounting system.. The first , In marxist political economics for guidance, at the same time the western human res ource accounting theory and method. Because China is a socialist country, we study human resource accounting for one purpose is maximum limit arouses microeconomic units employee39。s enthusiasm and creativity, create more wealth for the society, And unlike capitalists for make a huge surplus value and study how to more and better exploitation employees. Adhere to the marxist political economics as guidance, can assure our research direction correctly. At the same time, we should adhere to introduce and digestion, absorption and innovative, bold and the principle of bining western related theory and practice. For example in our accountant forum puts forward rights and interests of every worker accounting is the western human resource accounting theory after the introduction, absorption of innovation. The second, from actual conditions, to strengthen human resource accounting of science, practicality and operationality research. Human resource accounting scientific mainly displays in its theoretical logic is strict, its method system, including the confirmation method, measurement method has scientific. The practicality refers to provide it with the accounting information to satisfy all aspects of demand. Therefore, on the choice of accounting index, not only should meet the requirements of financial accounting reease, had to adapt to the need of management accounting, therefore in the measurement to adopt fair reasonable measurement model is a realistic choice. This needs us to abandon traditional ideas, the human capital in the knowledgebased economy form created under the cash flow of ine, the financial derivatives based on current market transaction, cash flows, etc. The historical cost measurement model cannot be measured respectively, the fair value measurement model of current measurement. In the measurement of human resources, should put moary units and the currency accumaccumulation unifies, at the same time should according to each region, industry of puterization progress, develop related human resource accounting software, enhance in its measurement and calculation on the veracity and operability. The third, in China39。s conditions appropriate areas and industries, actively pilot projects. Such as Beijing zhongguancun, shaanxi yanglin is discovered, the hightech panies such as scientific research institutions parative dense regions and some professional, technical stronger sectors, such as accounting firms and law firms, finance panies and football club, specialized subject hospital, etc. In these areas and industry first start human resource accounting procedures, make its really get into practice. In accounting subject account, human capital account will bee the enterprise investor and accounting information user most attention a key account. Through the pilot work of deepens, human resource cost the recognition and measurement of the program, to get the application, being increasingly prevalent in human resources of amortization cost may enter the enterprise production cost, and its position of proportion will gradually improve. In the pilot regions and the industry, microeconomic units in accounting report will formally entered enterprise financial management system. In summary, the stepbystep pilot job, and can timely solve the pilot encountered some special problems, it is certain to find suitable for the with Chinese characteristics in human resource accounting system, the construction way for the 21st century, human resource accounting in China prehensively launches ready