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所谓人力资源会计是把人作为有价值的组织资源,而对它的价值进行计量和报告的程序。它的目的在于用人力资源的创造能力来反映组织现有人力资源的质量状况,为企业管理当局和外部利害关系集团提供完整的决策信息。人力资源会计是会计学科发展的一个新领域, 是人力资源管理学与会计学相互渗透形成的会计理论,其基本内容包括人力资源成本会计和人力资源价值会计两个方面。人力资源会计的内容包括人力资源会计的确认、核算、计量和披露。
The so-called human resource accounting is the process of measuring and reporting on the value of human being as a valuable organizational resource. Its purpose is to use human resource creation capabilities to reflect the quality of the organization’s existing human resources and to provide corporate regulatory authorities and external stakeholder groups with complete decision-making information. Human resource accounting is a new field in the development of accounting discipline. It is an accounting theory formed by the mutual penetration of human resource management and accounting. Its basic content includes human resource cost accounting and human resource value accounting. Human resources accounting includes human resources accounting to confirm, accounting, measurement and disclosure.