人力资源会计体系在我国的构建.docx
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人力资源会计体系在我国的构建.docx
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人力资源会计体系在我国的构建
Humanresourceaccountingsysteminourcountry'sconstruction
Abstract
Fromthecenturyearly1970sbeginning,alongwiththeprogressofthesocietyandthehightechnologyunceasingdevelopmentandapplication,andquicklyintoproductivity,andhumanintelligenceresourcesasaproductionfactoraremoreandmoreconcerned.Connectedwiththistheaccountingofanewdisciplinebranch-humanresourceaccountingisalsomoreandmoregetofaccountingexpertsandscholars'attentionandresearch.Humanresourceaccountingmajorisresearchorganizationofhumanresourcecostandvalueofmeasurementandreportingproblems,includingcostaccountingofhumanresourcesandvalueaccountingofhumanresourcestwobasiccontent.Consinderthehumanresourcesintoaccountingsystem,constructionwithChinesecharacteristicsinhumanresourceaccountingsystem,toourcountryinthenextcenturyworldfoothold,whichhastheextremelyvitalsignificance.
1.Constructionofhumanresourceaccountingsystemistheobjectiveeconomicconditionchangetheinevitablerequirement
Traditionalaccountingmode,enterprisedoesn'tneedinaccountingsystemsandseparatelyinthefinancialstatementsreflecthumanresourcecostandvalue,evenforthehumanresourcesinvestmentalsodonotneedcapitalization,butdirectlyasperiodcostprocessing.Butaccountingdecisionfromobjectiveeconomicconditionschangemustservetheparticularsocialenvironment,ashigh-techdevelopmentsanddesireofknowledgeeconomy,alsoforaccountingfieldbringsnewtopic.Amongthemthehumanresourceaccountingissuesisoneofthecoresubject.
Intheeraofknowledgeeconomytointelligencedemandsthananyothereconomictimestaller,itcansaywithintelligencebasedonintelligenteconomyisanimportantfeatureofknowledgeeconomy.High-techachievementsofalargenumberofcomingout,patentinventionofsurge,computersoftwarethecontinuousdevelopmentandrenewalandconsultingservicesintheascendant,educationandeconomicdevelopmentofthedecisiveroleareintelligenteconomyimportantembodiment.Intelligenteconomicdemandedtheintelligenceasabasiceconomicfactors,theintelligenceascapitalideathoroughpopularfeeling.Intelligencedevelopmentandutilizationofthecontributiontoeconomicgrowthismoreandmorebig.Inintelligenteconomysociety,knowledgebecomeidentityisindicative,bythehigherlevelofeducation,knowledgethemoreabundant,thestrongertheinnovationabilityofthepersonbythesocialrespectandwelcome.Futureworldcompetitionwillbetakingeconomicbasis,thecompetitionfromnaturalresourcestothetalentintelligenceresourcescompetition,formedtakinghigh-newtechnologyastheleadingknowledgeamountandtechnologicalstrengthofcompetition.Inknowledgebased,withintelligenceforresourceeconomysociety,talentintelligenceresourcestobecomethefirstresource,thefirstcapitalandthefirstwealth.Asinthecapitalismearlyentrybookkeepingissame,appearconstructionofhumanresourceaccountingsystemisadaptedtotheobjectiveeconomicconditionchange,tomeetthechallengeofknowledgeeconomyrequestinevitably.
2.Constructionofhumanresourceaccountingspecialtheoreticalprerequisite
Humanresourceaccountingasabranchofaccounting,specificallybelongstothecategoryoffinancialaccounting.Soitmusthaveenterpriseaccountingstandardsstipulatedsetupfinancialandaccountingmustthepremisethatthegeneraltheoryoffinancialaccountingfourbasicassumption:
mainbodyofaccounting,sustainedoperation,accountingperiodicityandmonetaryunit.Butasawithmonetaryformreflectandcontroleconomicorganizationofhumanresourcesmanagementactivitiesofcostandvalue,itstillhassomespecialtheoreticalprerequisite,orestablishhumanresourceaccountingsystemisstillabosh.
Thefirst,updateassetsconcept,thehumanresourcesintoassetscategory,accordingtoaccounting,thedefinitionoftheassetisenterpriseownedorcontrolledmeasurablebymoneyvalue,economicresources,includingallproperty,thecreditor'srightsandotherrights.Evenbeforethehumanresourceaccountingproposed,therearemanyscholarsthinkthathumanresourcesisofgreatuncertainty,andpeople'svalueischangedlossyhumandignity,actually,itisnecessarytoclarifythevaluationofhumanresourcesandnotuntomen,buttotheplaincodemarksapriceoflaborabilityandtheabilitytocreatevaluemeasurement.Humanresourcesareownedorcontrolledbyanenterprisemaywishtofutureeconomicbenefitstotheenterpriseinflowsofhumanresources,itcontainsdirectlyorindirectlyincreaseenterprisescashorothereconomicinterestsofpotential.Thereforehumanresourcesfullyconformstothedefinitionofassets.Intheknowledgeeconomyformunderthe,inthemicroeconomicunitsearningsanddecisiveroleintheformationofhumancapital,inaccountantoperationsystemcharacteristicsshouldbeconfirmed,itscapitalwordstoenableittofullyreflectmicroeconomicunitshumanresourcevalue,alsocanmakethehumancapitaltomaintainandincreaseitsvalue.
Thesecond,HRAshouldnotbeusedtothecreditor'srights,andtheeconomicsubjectshouldbeasowner'sequity.ThecurrentsystemofaccountinggavenoLabourpropertyintopropermanagementscope,norofhumanresourcesandlaborrightsunderthecorrespondingreflection,resultingintheaccountingcontentsimperfectionthatcausedthepeopletorecognizetheconceptofdislocation,thinkwageincomedistribution,inaccountingisprofitableinliabilitiesaccount"dealwithsalary"etctoreflect.Thisdeprivesbelongstothelaborerthatpartofanaturalrights,coveringupsurplusvaluetheunfairdistributionofthefacts.Humanresourcememoryintheconcretealaborerbody,thispersonnatureofitsownership,whenhumanresourcestobecomethemostimportantasset,andalsothehumanresourcesasliabilitiesandtreatitsrejectioninowners'equity,thistomobilizebeyondwordsoflabourersenthusiasmandcreativityandpromotetheprogressofthesociety,willcausemassivenegativeeffects.Andbecausetheeconomicsubjectdoesnotstressdistributionofsurpluslaborrightsandinterestsoftheshare,alsodon'treflectedtheoriginalvisage,leadingtoputthecartbeforethehorsemistake.
Thethird,maximumovercomehumanresourcevalueuncertaintyeffects,thoughhumanassetsisonethingonecanleadtothecompanycashinflowsassets,butduetodefineitsroleinrevenueformingprocess,andhumanresourcesforthedegreeoffirmsofferfutureinterestsnotsure,andithasnostoredvalue,sohumanassets,relativetootherassetspeakingthemostisuncertain.Thisuncertaintyismainlyshownintwoaspects,oneishumanresourcevaluebecauseofmanagementlevel,personaleffort,scienceandtechnologyprogress,educationtocultivateappearvalue-addedimpairmentmove;Ontheotherhandofhumancapitalownerisitself,theorganizationinmicroeconomicunitsoccurbetweentransfer,noneedtobringinoutsideforce,interestmechanismdrivenbycanindependentlyshift,thismovenotonlymaketheoriginalorganizationalassetsreducedandmaycausegreaterlossbecauseofman-madeassetstransferredatthesametime,alsocausedbyitarecommercialsecretstowaittoalsooccursimultaneouslytransferred.Maximumovercomehumanassetsuncertaininfluence,thekeyistohumanresourcesincreasereductionofmeasurement.Internationalaccountingstandardsboard(IASC)indealingwiththeaccountingenvironmenttheuncertaintyintheproposal,thedegreeofuncertaintybyprobabilityintelligently.Althoughthisisakindofbasedonsubjectiveestimationbasedonthemeasurement,butthehumanresourcesforthemeasurementoffutureearningsapproachindicatedthebrilliantprospects.Forhumanresourcefutureprofitsmeasurementissues,oncethesolutiontohumanresourcesasassetshadmoresufficienttheoreticalbasis,whichcanmaximizeovercomehumanresourcevalueuncertainty,humanresourceaccountingsystemcanbetrulyestablished.
Thefourth,humanresourceinformationrelevance.Intheconditionofknowledgeeconomy,theintelligencecapitalisthefirstcapital;Intheeraofhumanisticmanagement,manisthecoreofallthingsandalltheproductionactivitiescenter.Sonotonlytohumanresourcesasthecontentofmanagementaccounting,stillahregarditasafinancialaccountingexternalreportsofimportantconstituent,becausenomatterformanagers,partner,orforthecreditors,agitatingfor,enterprisehumanresourcesinformation,whichisundoubtedlythemostimportantandthemostrelevantinformation.
3.Constructionofhumanresourceaccountingsysteminpractice,completesthebasicwork
Humanresourceaccountingsystemconstructionalthoughsituationiscompelled,butneverovernight.Inadditiontosolvehumanresourcesasthemanagementaccountingcontent,evenregarditasafinancialaccountingexternalreportsofimportantconstituent,becausebothformanagers,partner,orforthecreditor,shareholdersfor,enterprisehumanresourcesinformation,whichisundoubtedlythemostimportantandthemostrelevantinformation.Humanresourceaccountingsystemconstructionalthoughsituationiscompelled,butneverovernight.Inadditiontosolvehumanresourceaccountingtheoreticalquestionsoutside,wealsoinpracticedothefollowingseveralaspectsofthebasic,onlysuch,constructionofhumanresourceaccountingsystemcanfollow.
Thefirst,withthelegislationformdeterminedhumanresourceaccountingauthority.Regardingtheenterprisehavehumanassetswithlawsandregulationstoconfirmhumanassets,atthesametimeforthemovementandtrade,countrie
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- 人力资源 会计 体系 我国 构建