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知识经济兴起使人力资源在企业资产构成中的独立角色日益突出。如何评价企业人力资源,为企业内部管理与外部利益相关者提供有效信息,成为企业管理的一个重要课题。鉴于传统会计在描述固定资产与资金流上的成功,试图把传统会计框架移植到人力资产刻画就成为一个自然思路,人力资源会计应运而生。本文讨论了人力资源会计的两种模式,认为人力成本会计较人力价值会计具有更大实用价值。
The rise of knowledge-based economy has made human resources play an increasingly prominent independent role in the formation of corporate assets. How to evaluate the human resources of enterprises and provide effective information for internal management and external stakeholders has become an important issue in business management. In view of the success of traditional accounting in describing the flow of fixed assets and capital flows, attempts to portray the traditional accounting framework to the portrayal of human assets have become a natural way of thinking and human resource accounting has emerged. This article discusses two modes of human resource accounting, and considers that human cost accounting has more practical value than human value accounting.