1、附录 Human resource accounting system Abstract From the century early 1970s beginning, along with the progress of the society and the high technology unceasing development and application, and quickly into productivity, and human intelligence resources as a production factor are more and more concerne
2、d. Connected with this the accounting of a new discipline branch - human resource accounting is also more and more get of accounting experts and scholars attention and research. Human resource accounting major is research organization of human resource cost and value of measurement and reporting pro
3、blems, including cost accounting of human resources and value accounting of human resources two basic content. Consinder the human resources into accounting system, construction with Chinese characteristics in human resource accounting system, to our country in the next century world foothold, which
4、 has the extremely vital significance. 1.Construction of human resource accounting system is the objective economic condition change the inevitable requirement Traditional accounting mode, enterprise doesnt need in accounting systems and separately in the financial statements reflect human resource
5、cost and value, even for the human resources investment also do not need capitalization, but directly as period cost processing. But accounting decision from objective economic conditions change must serve the particular social environment, as high-tech developments and desire of knowledge economy,
6、also for accounting field brings new topic. Among them the human resource accounting issues is one of the core subject. In the era of knowledge economy to intelligence demands than any other economic times taller, it can say with intelligence based on intelligent economy is an important feature of k
7、nowledge economy. High-tech achievements of a large number of coming out, patent invention of surge, computer software the continuous development and renewal and consulting services in the ascendant, education and economic development of the decisive role are intelligent economy important embodiment
8、.Intelligenteconomicdemanded theintelligence asabasic economic factors, the intelligence as capital idea thorough popular feeling. Intelligence development and utilization of the contribution to economic growth is more and more big. In intelligent economy society, knowledge become identity is indica
9、tive, by the higher level of education, knowledge the more abundant, the stronger the innovation ability of the person by the social respect and welcome. Future world competition will be taking economic basis, the competition from natural resources to the talent intelligence resources competition, f
10、ormed taking high-new technology as the leading knowledge amount and technological strength of competition. In knowledge based, with intelligence for resource economy society, talent intelligence resources to become the first resource, the first capital and the first wealth. As in the capitalism ear
11、ly entry bookkeeping is same, appear construction of human resource accounting system is adapted to the objective economic condition change, to meet the challenge of knowledge economy request inevitably. 2.Construction of human resource accounting special theoretical prerequisite Human resource acco
12、unting as a branch of accounting, specifically belongs to thecategory of financial accounting. So it must have enterprise accounting standards stipulated set up financial and accounting must the premise that the general theory of financial accounting four basic assumption: main body of accounting, s
13、ustained operation, accounting periodicity and monetary unit. But as a with monetary form reflect and control economic organization of human resources management activities of cost and value, it still has some special theoretical prerequisite, or establish human resource accounting system is still a
14、 bosh. The first, update assets concept, the human resources into assets category, according to accounting, the definition of the asset is enterprise owned or controlled measurable by money value, economic resources, including all property, the creditors rights and other rights. Even before the huma
15、n resource accounting proposed, there are many scholars think that human resources is of great uncertainty, and peoples value is changed lossy human dignity, actually, it is necessary to clarify the valuation of human resources and not unto men, but to the plain code marks a price of labor ability a
16、nd the ability to create value measurement. Human resources are owned or controlled by an enterprise may wish to future economic benefits to the enterprise inflows of human resources, it contains directly or indirectly increase enterprises cash or other economic interests of potential. Therefore hum
17、an resources fully conforms to the definition of assets. In the knowledge economy form under the, in the microeconomic units earnings and decisive role in the formation of human capital, in accountant operation system characteristics should be confirmed, its capital words to enable it to fully refle
18、ct microeconomic units human resource value, also can make the human capital to maintain and increase its value. The second, HRA should not be used to the creditors rights, and the economic subject should be as owners equity. The current system of accounting gave no Labour property into proper manag
19、ement scope, nor of human resources and labor rights under the corresponding reflection, resulting in the accounting contents imperfection that caused the people to recognize the concept of dislocation, think wage income distribution, in accounting is profitable in liabilities account deal with sala
20、ry etc to reflect. This deprives belongs to the laborer that part of a natural rights, covering up surplus value the unfair distribution of the facts. Human resource memory in the concrete a laborer body, this person nature of its ownership, when human resources to become the most important asset, a
21、nd also the human resources as liabilities and treat its rejection in owners equity, this to mobilize beyond words of labourers enthusiasm and creativity and promote the progress of the society, will cause massive negative effects. And because the economic subject does not stress distribution of sur
22、plus labor rights and interests of the share, also dont reflected the original visage, leading to put the cart before the horse mistake. 3.Construction of human resource accounting system in practice, completes the basic work Human resource accounting system construction although situation is compel
23、led, but never overnight. In addition to solve human resources as the management accounting content, even regard it as a financial accounting external reports of important constituent, because both for managers, partner, or for the creditor, shareholders for, enterprise human resources information, which is undoubtedly the most important and the most relevant information. Human resource accounting system construction although situation is compelled, but never overnight. In addition to solve human resource accounting theoretical questions outside, we also
