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现行的会计制度没把人力资源纳入应有的管理范围,在现行的会计工作中也没有对人力资源和人力资源权益进行相应的反映,导致了会计核算内容的不完整,也影响了资产公允价值的体现,剥夺了属于劳动者的那部份权益,掩盖了剩余分配不公的事实,对于调动企业职工的积极性造成一定的负面影响。应将人力资源会计纳入财务会计体系,建立“人力资源权益”这一会计要素。
The current accounting system does not include the human resources into the proper management scope. In the current accounting work, it does not reflect the human resources and human resources rights accordingly, resulting in the incomplete accounting content and the fair value of the assets , Deprived the part of the rights and interests belonging to the laborers and masked the fact that the remaining distribution was unfair, which has a certain negative impact on the enthusiasm of the staff and workers of enterprises. Human resource accounting should be included in the financial accounting system, the establishment of “human resources rights and interests” of the accounting elements.