论文部分内容阅读
随着社会的发展,科学技术的进步,科学地确认、计量、核算企业的人力资源,确立劳动者在企业中的地位,这对促使各企业有效利用、合理开发人力资源,以适应知识经济发展的需要,意义十分重大。因此,人力资源的价值形成、使用价值交换、成本补偿和实现收益的分配等,就应当作为会计核算的核心部分。本文在分析建立在人力资源会计必要性的基础上,对人力资源会计核算中存在的问题,人力资源会计核算的优点、原则、内容、方法等方面进行系统论述。
With the development of society and the advancement of science and technology, the scientific confirmation, measurement and accounting of the human resources of enterprises and the establishment of laborers’ position in the enterprises are of great importance for promoting effective utilization of all enterprises and rational development of human resources so as to adapt to the development of knowledge-based economy The need is very significant. Therefore, the formation of value of human resources, the exchange of value, the cost of compensation and the distribution of proceeds, should be as a core part of accounting. Based on the analysis of the necessity of human resource accounting, this article systematically discusses the problems in human resource accounting, the advantages, principles, contents and methods of human resource accounting.