一、权责发生制原则人力资源会计的研究目的这一在于按权责发生制原则,正确反映人力资源投资支出及其受益情况,为决策者提供切实有用的信息。而传统会计对人力资源的投资支出,如招聘员工。培训骨干等支出,人事管理部门发生的费用等,笼统作为当期费用入账。事实上,这些支出的受益期往往超过一个会计期间以上,并不由本期全部负担,把它确认为当期 First, the principle of accrual system The purpose of the study of human resource accounting This is based on the principle of accruals to correctly reflect the human resources investment spending and its benefits, to provide policy makers with useful information. The traditional accounting investment in human resources spending, such as recruitment of staff. Training backbone and other expenses, personnel management costs incurred, etc., generally as current expenses recorded. In fact, these expenditures often benefit more than one accounting period, not by the full burden of the current period, it is recognized as the current period