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1、财务管理财务会计人力资源会计体系在我国的构建HumanresourceaccountingsysteminourcountrysconstructionAbstractFromthecenturyearly1970sbeginning,alongwiththeprogressofthesocietyandthehightechnologyunceasingdevelopmentandapplication,andquicklyintoproductivity,andhumanintelligenceresourcesasaproductionfactoraremoreandmoreconcer
2、ned.Connectedwiththistheaccountingofanewdisciplinebranch-humanresourceaccountingisalsomoreandmoregetofaccountingexpertsandscholarsattentionandresearch.Humanresourceaccountingmajorisresearchorganizationofhumanresourcecostandvalueofmeasurementandreportingproblems,includingcostaccountingofhumanresource
3、sandvalueaccountingofhumanresourcestwobasiccontent.Consinderthehumanresourcesintoaccountingsystem,constructionwithChinesecharacteristicsinhumanresourceaccountingsystem,toourcountryinthenextcenturyworldfoothold,whichhastheextremelyvitalsignificance.1.Constructionofhumanresourceaccountingsystemistheob
4、jectiveeconomicconditionchangetheinevitablerequirementTraditionalaccountingmode,enterprisedoesntneedinaccountingsystemsandseparatelyinthefinancialstatementsreflecthumanresourcecostandvalue,evenforthehumanresourcesinvestmentalsodonotneedcapitalization,butdirectlyasperiodcostprocessing.Butaccountingde
5、cisionfromobjectiveeconomicconditionschangemustservetheparticularsocialenvironment,ashigh-techdevelopmentsanddesireofknowledgeeconomy,alsoforaccountingfieldbringsnewtopic.Amongthemthehumanresourceaccountingissuesisoneofthecoresubject.Intheeraofknowledgeeconomytointelligencedemandsthananyothereconomi
6、ctimestaller,itcansaywithintelligencebasedonintelligenteconomyisanimportantfeatureofknowledgeeconomy.High-techachievementsofalargenumberofingout,patentinventionofsurge,putersoftwarethecontinuousdevelopmentandrenewalandconsultingservicesintheascendant,educationandeconomicdevelopmentofthedecisiverolea
7、reintelligenteconomyimportanteconomicdemandedtheintelligenceasabasiceconomicfactors,theintelligenceascapitalideathoroughpopularfeeling.Intelligencedevelopmentandutilizationofthecontributiontoeconomicgrowthismoreandmorebig.Inintelligenteconomysociety,knowledgebeeidentityisindicative,bythehigherlevelo
8、feducation,knowledgethemoreabundant,thestrongertheinnovationabilityofthepersonbythesocialrespectandwele.Futureworldpetitionwillbetakingeconomicbasis,thepetitionfromnaturalresourcestothetalentintelligenceresourcespetition,formedtakinghigh-newtechnologyastheleadingknowledgeamountandtechnologicalstreng
9、thofpetition.Inknowledgebased,withintelligenceforresourceeconomysociety,talentintelligenceresourcestobeethefirstresource,thefirstcapitalandthefirstwealth.Asinthecapitalismearlyentrybookkeepingissame,appearconstructionofhumanresourceaccountingsystemisadaptedtotheobjectiveeconomicconditionchange,tomee
10、tthechallengeofknowledgeeconomyrequestinevitably.2.ConstructionofhumanresourceaccountingspecialtheoreticalprerequisiteHumanresourceaccountingasabranchofaccounting,specificallybelongstothecategoryoffinancialaccounting.Soitmusthaveenterpriseaccountingstandardsstipulatedsetupfinancialandaccountingmustt
11、hepremisethatthegeneraltheoryoffinancialaccountingfourbasicassumption:mainbodyofaccounting,sustainedoperation,accountingperiodicityandmonetaryunit.Butasawithmonetaryformreflectandcontroleconomicorganizationofhumanresourcesmanagementactivitiesofcostandvalue,itstillhassomespecialtheoreticalprerequisit
12、e,orestablishhumanresourceaccountingsystemisstillabosh.Thefirst,updateassetsconcept,thehumanresourcesintoassetscategory,accordingtoaccounting,thedefinitionoftheassetisenterpriseownedorcontrolledmeasurablebymoneyvalue,economicresources,includingallproperty,thecreditorsrightsandotherrights.Evenbeforet
13、hehumanresourceaccountingproposed,therearemanyscholarsthinkthathumanresourcesisofgreatuncertainty,andpeoplesvalueischangedlossyhumandignity,actually,itisnecessarytoclarifythevaluationofhumanresourcesandnotuntomen,buttotheplaincodemarksapriceoflaborabilityandtheabilitytocreatevaluemeasurement.Humanre
14、sourcesareownedorcontrolledbyanenterprisemaywishtofutureeconomicbenefitstotheenterpriseinflowsofhumanresources,itcontainsdirectlyorindirectlyincreaseenterprisescashorothereconomicinterestsofpotential.Thereforehumanresourcesfullyconformstothedefinitionofassets.Intheknowledgeeconomyformunderthe,inthem
15、icroeconomicunitsearningsanddecisiveroleintheformationofhumancapital,inaccountantoperationsystemcharacteristicsshouldbeconfirmed,itscapitalwordstoenableittofullyreflectmicroeconomicunitshumanresourcevalue,alsocanmakethehumancapitaltomaintainandincreaseitsvalue.Thesecond,HRAshouldnotbeusedtothecredit
16、orsrights,andtheeconomicsubjectshouldbeasownersequity.ThecurrentsystemofaccountinggavenoLabourpropertyintopropermanagementscope,norofhumanresourcesandlaborrightsunderthecorrespondingreflection,resultingintheaccountingcontentsimperfectionthatcausedthepeopletorecognizetheconceptofdislocation,thinkwageinedistribution,inaccountingisprofitableinliabilitiesaccountdealwithsalaryetctoreflect.Thisdeprivesbelongstothelaborerthatpartofanaturalrights,coveringupsurpl
