【正文】 對人力 資源會計按其核算對象的分類，會計界也有不同的認(rèn)識。這兩種分類方法均與現(xiàn)代會計的分類方法有差異。傳統(tǒng)的財務(wù)會計、成本會計、管理會計增 加人力資源的會計核算內(nèi)容后，仍然可以通過內(nèi)容與方法上的相互交叉和借鑒，來保持它們之間的聯(lián)系，使整個會計系統(tǒng)保持其完整性和統(tǒng)一性。 。人力資產(chǎn)的計價應(yīng)由權(quán)威的人力資產(chǎn)評估機(jī)構(gòu)，結(jié)合企業(yè)每個員工或員工的整體素質(zhì)及其在組織中發(fā)揮的作用等，采用科學(xué)的方法進(jìn)行評估。②“人力資本”帳戶，屬勞動者權(quán)益類帳戶，用來核算企業(yè)勞動者權(quán)益的增減變化情況，貸方登記勞動者權(quán)益的增加數(shù)，借方登記勞動者權(quán)益的減少數(shù)，其余額在貸方。③“人力投資”帳戶，屬資產(chǎn)類帳戶，用來核算企業(yè)在員工的招 聘與培訓(xùn)、人力資源開發(fā)等方面的投資及攤銷情況，借方登記企業(yè)對人力資源的投資成本應(yīng)予資本化的部分，貸方登記每期攤銷數(shù)，余額在借方。由于該帳戶的設(shè)置，傳統(tǒng)財務(wù)會計中與核算人力資源投資成本有關(guān)的帳戶（如“管理費(fèi)用”等帳戶）的核算內(nèi)容應(yīng)予調(diào)整。 。反之，則作相反的分錄。③當(dāng)雇員被解雇后應(yīng)按評估價借記“人力資本”帳戶，貸記“人力資產(chǎn)”帳戶。⑤企業(yè)進(jìn)行人力資源的投資時，借記“人力費(fèi)用”帳戶，直接費(fèi)用化的部分，借記“人力投資”帳戶（資本化的部分），貸“現(xiàn)金”等帳戶；攤銷人力投資時，借記“人力費(fèi)用”帳戶，貸記“人力投資”帳戶。 。 “人力費(fèi)用”項目應(yīng)列示在損益表的“管理費(fèi)用”項目之下，作為“營業(yè)利潤”項目的減項。美國會計學(xué)會認(rèn)為，“成本是為了一定目的而付出的（或可能付出的）用貨幣測定的價值犧牲”。人力資源成本有廣義和狹義之分，廣義的人力資源成本包括勞動者被企業(yè)雇傭之前為了培養(yǎng)自身的勞動能力所花的代價（勞動力受雇前成本）和企業(yè)在員工的招聘與培訓(xùn)、人力資源 開發(fā)等方面所花的代價（勞動力受雇后成本）；狹義的人力資源成本僅指勞動力受雇后的成本，也是人力資源成本會計要研究的對象，它可用歷史成本計價，是企業(yè)核算人力投資的基礎(chǔ)。 。②成本計算，即在發(fā)生應(yīng)予資本化的招聘、選拔、培訓(xùn)、開發(fā)等費(fèi)用時，借記“人力資源開發(fā)”帳戶，貸記“現(xiàn)金”、“原材料”、“應(yīng)付工資”等帳戶；雇員正式交付給有關(guān)部門使用時，結(jié)轉(zhuǎn)人力資源開發(fā)成本，借記“人力投資”帳戶，貸記“人力資源開發(fā)”帳戶。當(dāng)然，人力資源成本會計的 某些內(nèi)容，如成本預(yù)測、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計。human assets39。 human capital 39。person39。human investment39。labor rights39。human capital = human capital (labor rights)39。human, financial, and material resources39。 property assets, human assets = the interests of creditors + owner39。, including: the interests of creditors remuneration is of interest, equity pensation is a dividend (or dividends), the pensation is wage labor rights. Human resources accounting in accordance with its accounting classification of the object, the accounting profession have different understanding. Eric believes that human resource accounting is divided into the cost of human resources, accounting and human resources value accounting the two systems。human assets39。s overall quality and its role in the organization, and so on, using scientific methods for evaluation. As a simple labor and labor plicated labor, physical and mental work the points, in order to reflect the quality of human assets, the account should be working the 39。 is set. ② 39。 account, an account that labor rights categories used to account for changes in corporate change labor rights, the lender registered increase in the number of labor rights, labor rights and interests of the borrower to reduce the registration number of the balance in credit. The account should be a specific set worker. ③ 39。 account, an asset type Account, is used to account for enterprises in the staff recruitment and training, human resources development, Investment and amortization situation, the borrower registration of businesstohuman resources, Investment costs should be capitalized p Art of the , the lender amortization of the registration number of each, the balance in the debit. ④ 39。 account, is a period cost category accounts, debit registered business Investment in human resources costs should be p Art of the costoriented and human investments (capitalized portion) of each of the amortization of the number of registered credits carried forward t