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知识经济时代 ,将人力资源纳入财务报告核算体系具有其必要性和可能性。人力资源价值的计量可建立合理的数学模型。现代财务会计进行人力资源核算的对象是一个会计实体所能控制、支配运用的作为现实生产要素的劳动力资源 ,核算内容包括人力资源投资核算和人力资源价值核算。人力资源在现代财务会计中的核算方法是在传统会计的基础上增加相关账户进行 ,人力资源信息是在传统会计报表上增加相关项目进行列示 ,并增添人力资源详细信息的附表
In the era of knowledge-based economy, it is necessary and possible to include human resources in the financial reporting and accounting system. The measurement of human resource value can establish a reasonable mathematical model. Modern financial accounting human resources accounting object is an accounting entity can control, dominate the use of labor as a realistic element of production resources, accounting, including human resources investment accounting and human resource value accounting. Human resources in modern financial accounting in the accounting method is based on the traditional accounting to increase the relevant accounts, human resources information is added to the traditional accounting statements listed in the relevant items, and add details of the human resources schedule