关于人力资源财务会计核算问题的研究

随着经济的发展，小至企业管理、大至整个国民经济管理都越来越重视对人力资源的开发、利用和管理。然而，我国现有的会计制度对生产力组成要素中最活跃、最重要的劳动力要素却加以回避，不计量、不报告有关人力资源的信息，事实上造成会计报表信息的失真。通过对人力资源会计方面的研究，建立一套比较客观、实用且理论上成立、实践中具有可操作性的人力资源财务会计方法，将为人力资源会计早日在我国企业中应用做出贡献。

Research on the Assessment of Human Resource Accountancy

With the fast economic development, the development, application and management of human resource have been paid more and more attention to in the management of enterprises and even the whole national economy. However, with the present accountant system, we have avoided the most active and important labor force element among the productive elements. The information that is related to human resource has not been accounted or reported, which will lead to the information distor- tion of accountant statements. Through the researches on several aspects of human resource accountancy, we should establish a set of accountant methods that are more objective, practical and based on theories, which will contribute to the application of human resource accountancy in our enterprises.