试论人力资源会计

人力资源会计,是会计学科中一个正在发展的新分支。根据人力资源所具备的资产特征,应将人力资源列入资产范畴。以成本法计量人力资产更符合可靠性、可验证性、可比性等公认会计原则。正确反映人力资源信息,应在财务报告中列入相关项目予以披露。

Human Resource Accounting

Human resource accounting is a new and developing branch of accounting. It should be widely concerned by human beings with the development of modern acconting. It's imperative to actualize human resource accounting in China. According to the assets character of Human resource accounting, human resource should be classified to assets category. Compared with the two accounting measuring opinion of cost accounting and value accounting, it's more coinciding with the recognized accounting principle like reliability, verifiability, comparability to measure human resource by cost accounting. The correlative items should be classified to accounting report and be published in order to reflect human resource information.