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人力资源成本会计,即取得、开发和重置作为企业资源的人所引起的成本的计量和报告,是人力资源会计的一个分支。它在我国尚处在介绍、研究中。以现有工业企业会计报告系统为例,涉及人力资源的信息很少,仅能提供一些表面的数字信息。如在会工11表(商品产品成本表)中仅能反映一些人力资源绝对量指标,如:企业全部职工人数、合同制职工人数、全部职工工资总额、全部合同制职工工资总额等等.在会工14表(车间经费及企业管理费明细表)中很粗略地反映了企业在人力资源上的投入,如全厂职工工资、职工福利基金、待业保险金、职工教育经费等。这样就导致了在人力资源投资上,资本支出和收益支出界线不清,不能提供人力资源投资、使用等等全部完整的会计信息,从而使企业在人力资源方面的投入是盲目的,无法评价企业利用人力资源的效益,不
Human resources cost accounting, that is, the measurement and reporting of costs incurred by obtaining, developing, and resetting people who are corporate resources, is a branch of human resources accounting. It is still in introduction and research in our country. Taking the existing industrial enterprise accounting reporting system as an example, there is little information concerning human resources and only some superficial digital information can be provided. For example, in the “Henggong 11” list (commodity product cost table), only some absolute indicators of human resources can be reflected, such as: the total number of employees in the enterprise, the number of employees in the contract system, the total wages of all employees, the total wages of all contracted employees, etc. The table of 14 meetings (workshop expenses and corporate management fee schedules) roughly reflects the company’s investment in human resources, such as employee wages, employee welfare funds, unemployment insurance funds, and employee education funds. As a result, in terms of human resources investment, the boundary between capital expenditure and income and expenditure is unclear, and full accounting information such as investment and use of human resources cannot be provided, so that the company’s investment in human resources is blind and it is impossible to evaluate the enterprise. Utilizing the benefits of human resources, not