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在对一个组织的人力资源价值进行计量时,其群体价值并不等于所有个体价值的简单相加。这是因为群体价值与个体价值在计量方法上有差异,并且个体在实现自身价值的过程中会产生合作或内耗的效应,造成群体价值和个体价值之和之间存在差异。如果将人力资源价值会计纳入财务会计系统,就必须对这种差异进行处理使“人力资源价值”总分类账户和所属的明细分类账户之间实现平衡。本文旨在对这一问题进行探讨。
When measuring the value of an organization’s human resources, its group value does not equal the simple sum of all individual values. This is because there is a difference in measurement between group value and individual value, and the individual has the effect of cooperation or internal friction in the process of realizing his own value, resulting in the difference between the sum of group value and individual value. If human resource value accounting is incorporated into the financial accounting system, such discrepancies must be addressed to strike a balance between the “human resources value” general ledger account and the subsidiary sub-ledger account. This article aims to explore this issue.