关于我国建立人力资源会计制度的探讨  

To Establish Accounting System of Human Resources in China

作　　者：李莺[1] 

机构地区：[1]成都纺织高等专科学校经贸与外语系,成都611731

出　　处：《成都纺织高等专科学校学报》2007年第3期41-44,共4页Journal of Chengdu Textile College

摘　　要：辨析了人力资源成本的分类,对人力资源会计的确认与计量问题作了探讨,侧重对人力资源成本会计和人力资源价值会计进行了分析,在此基础上提出了我国建立人力资源会计的设想,包括建立人力资源会计的原则、账户的设置、人力资源会计的报告和人力资源财务比率。The classification of human resources cost was discussed, the confirmation and measurement of human resources discussed, and the cost accounting of human resources and the value accounting of human resources analyzed. Based on the above, the idea to establish the accounting of human resources in China was advanced, including principles to establish the accounting of human resources in China, the setup of the account, the reporting system and the ratio of human resources accounting.

关 键 词：人力资源会计 人力资本 核算原则 账户设置 

分 类 号：F230[经济管理—会计学]