外文翻譯---人力資源會計體系

1、<p><b>　　附錄</b></p><p>　　Human resource accounting system </p><p><b>　　Abstract </b></p><p>　　From the century early 1970s beginning, along with the pro

2、gress of the society and the high technology unceasing development and application, and quickly into productivity, and human intelligence resources as a production factor are more and more concerned. Connected with this

3、the accounting of a new discipline branch - human resource accounting is also more and more get of accounting experts and scholars' attention and research. Human resource accounting major is research organization of

4、human </p><p>　　1.Construction of human resource accounting system is the objective economic condition change the inevitable requirement</p><p>　　Traditional accounting mode, enterprise doesn&#

5、39;t need in accounting systems and separately in the financial statements reflect human resource cost and value, even for the human resources investment also do not need capitalization, but directly as period cost proce

6、ssing. But accounting decision from objective economic conditions change must serve the particular social environment, as high-tech developments and desire of knowledge economy, also for accounting field brings new topic

7、. Among them the </p><p>　　In the era of knowledge economy to intelligence demands than any other economic times taller, it can say with intelligence based on intelligent economy is an important feature of k

8、nowledge economy. High-tech achievements of a large number of coming out, patent invention of surge, computer software the continuous development and renewal and consulting services in the ascendant, education and econom

9、ic development of the decisive role are intelligent economy important embodiment.Intelligent economi</p><p>　　2.Construction of human resource accounting special theoretical prerequisite</p><p>

10、　　Human resource accounting as a branch of accounting, specifically belongs to thecategory of financial accounting. So it must have enterprise accounting standards stipulated set up financial and accounting must the prem

11、ise that the general theory of financial accounting four basic assumption: main body of accounting, sustained operation, accounting periodicity and monetary unit. But as a with monetary form reflect and control economic

12、organization of human resources management activities of cost </p><p>　　The first, update assets concept, the human resources into assets category, according to accounting, the definition of the asset is ent

13、erprise owned or controlled measurable by money value, economic resources, including all property, the creditor's rights and other rights. Even before the human resource accounting proposed, there are many scholars t

14、hink that human resources is of great uncertainty, and people's value is changed lossy human dignity, actually, it is necessary to clarify the valuat</p><p>　　The second, HRA should not be used to the cr

15、editor's rights, and the economic subject should be as owner's equity. The current system of accounting gave no Labour property into proper management scope, nor of human resources and labor rights under the corr

16、esponding reflection, resulting in the accounting contents imperfection that caused the people to recognize the concept of dislocation, think wage income distribution, in accounting is profitable in liabilities account &

17、quot;deal with salary" etc to</p><p>　　3.Construction of human resource accounting system in practice, completes the basic work</p><p>　　Human resource accounting system construction althou

18、gh situation is compelled, but never overnight. In addition to solve human resources as the management accounting content, even regard it as a financial accounting external reports of important constituent, because both

19、for managers, partner, or for the creditor, shareholders for, enterprise human resources information, which is undoubtedly the most important and the most relevant information. Human resource accounting system constructi

20、on altho</p><p>　　The first ,with the legislation form determined human resource accounting authority. Regarding the enterprise have human assets with laws and regulations to confirm human assets, at the sam

21、e time for the movement and trade, countries should publish corresponding laws and regulations to give the support and norms. In addition, the state to change some corresponding laws and regulations, such as regulation m

22、ust put human resource information faithfully in foreign financial statements disclosure. E</p><p>　　The second,cultivating high-quality accounting personnel and strengthening human resources management acco

23、unting. Human resource accounting management not only with the human resources of enterprises, and need of high-quality accounting personnel to operate. Because although human resource accounting is acknowledged as the f

24、inancial accounting branch, but with the traditional financial accounting than its measurement and calculation method is more complex, technical stronger. Especially in non-m</p><p>　　principle of combining

25、western related theory and practice. For example in our accountant forum puts forward "rights and interests of every worker accounting" is the western human resource accounting theory after the introduction, ab

26、sorption of innovation.</p><p>　　Through the pilot work of deepens, human resource cost the recognition and measurement of the program, to get the application, becoming increasingly prevalent in human resour

27、ces of amortization cost may enter the enterprise production cost, and its composition of proportion will gradually improve. In the pilot regions and the industry, microeconomic units in accounting report will formally e

28、ntered enterprise financial management system. In summary, the step-by-step pilot job, and can timely solv</p><p><b>　　人力資源會計體系</b></p><p><b>　　摘要</b></p><p>

29、;　　從本世紀(jì)70年代初開始，隨著社會的進(jìn)步及高新技術(shù)的不斷發(fā)展和應(yīng)用，并迅速轉(zhuǎn)化為生產(chǎn)力，人力智力資源作為生產(chǎn)要素越來越受到人們的關(guān)注。與此相聯(lián)系的會計學(xué)的一個新興的學(xué)科分支——人力資源會計也正越來越受到會計界專家和學(xué)者們的重視和研究。人力資源會計主要是研究組織人力資源的成本與價值的計量和報告的問題，包括人力資源成本會計和人力資源價值會計兩大基本內(nèi)容。把人力資源納入會計系統(tǒng)，對于我國在下個世紀(jì)在世界站穩(wěn)腳跟，有著極其重要的意義。<

30、;/p><p>　　一、構(gòu)建人力資源會計體系是客觀經(jīng)濟(jì)條件變化的必然要求</p><p>　　傳統(tǒng)會計模式下，企業(yè)根本不需要在會計系統(tǒng)和財務(wù)報表中單獨反映人力資源的成本和價值，即使對人力資源方面的投資也不需要資本化，而是直接作為期間費用處理。但會計決定于客觀經(jīng)濟(jì)條件的變化，必須服務(wù)于特定的社會環(huán)境，隨著高科技的迅猛發(fā)展和知識經(jīng)濟(jì)的撲面而來，也為會計領(lǐng)域帶來了新的課題。其中對人力資源的會計處理問

31、題就是核心課題之一。</p><p>　　知識經(jīng)濟(jì)時代對智力的要求比任何一個經(jīng)濟(jì)時代都要高，可以說以智力為基礎(chǔ)的智能經(jīng)濟(jì)是知識經(jīng)濟(jì)的一個重要特征。高新技術(shù)成果的大量問世，專利發(fā)明的激增，計算機(jī)軟件的不斷開發(fā)和更新?lián)Q代，咨詢服務(wù)業(yè)的方興未艾，以及教育在經(jīng)濟(jì)發(fā)展中的決定性作用都是智能經(jīng)濟(jì)的重要體現(xiàn)。智能經(jīng)濟(jì)要求把智力作為一個基本的經(jīng)濟(jì)要素，智力作為資本的觀念深入人心。智力的開發(fā)和利用對經(jīng)濟(jì)增長的貢獻(xiàn)越來越大。在智能經(jīng)

32、濟(jì)社會，知識成為身份的象征，受教育程度越高，掌握知識越豐富，創(chuàng)新能力越強(qiáng)的人越受到社會的尊重和歡迎。今后的世界競爭將成為以經(jīng)濟(jì)為基礎(chǔ)，從自然資源的競爭推向了人才智力資源的競爭，形成了以高新技術(shù)為主導(dǎo)的知識總量和科技實力的競爭。在以知識為基礎(chǔ)，以智力為資源的經(jīng)濟(jì)社會里，人才智力資源成為了第一資源、第一資本和第一財富。正如在資本主義早期出現(xiàn)復(fù)式簿記一樣，構(gòu)建人力資源會計體系是適應(yīng)客觀經(jīng)濟(jì)條件變化，迎接知識經(jīng)濟(jì)挑戰(zhàn)的必然要求。</p&g

33、t;<p>　　二、構(gòu)建人力資源會計的特殊理論前提</p><p>　　人力資源會計作為會計學(xué)的一個分支，具體來講屬于財務(wù)會計的范疇。因此它必須具備〈企業(yè)會計準(zhǔn)則〉所規(guī)定的建立財務(wù)會計所必須的一般理論前提，即財務(wù)會計的四個基本假設(shè)：會計主體、持續(xù)經(jīng)營、會計分期和貨幣計量。但是作為一種以貨幣形式反映并控制經(jīng)濟(jì)組織中的人力資源成本和價值的管理活動，它還要具備一些特殊的理論前提，否則建立人力資源會計體系仍

34、是一句空話。</p><p>　　更新資產(chǎn)觀念，把人力資源納入資產(chǎn)范疇，根據(jù)會計上的定義，資產(chǎn)是企業(yè)擁有或控制能以貨幣計量的經(jīng)濟(jì)資源，包括各種財產(chǎn)、債權(quán)和其他權(quán)利。連人力資源會計提出之前，有許多學(xué)者認(rèn)為，人力資源具有極大的不確定性，且將人的價值貨幣化有損人的尊嚴(yán)，實際上必須澄清，對人力資源的計價并不是對人明碼標(biāo)價，而是對人的勞動能力及對這種能力所創(chuàng)造價值的計量。人力資源是指企業(yè)所擁有或控制的，可望向企業(yè)流入未來經(jīng)

35、濟(jì)利益的人力資源，它包含著直接或間接增加企業(yè)現(xiàn)金或其他經(jīng)濟(jì)利益的潛力。因而人力資源完全符合資產(chǎn)的定義。在知識經(jīng)濟(jì)形態(tài)下，對于在微觀經(jīng)濟(jì)主體收益形成中起決定性作用的人力資產(chǎn)，在會計運行系統(tǒng)的特點就應(yīng)加以確認(rèn)，將其資本話，使之既能全面地反映微觀經(jīng)濟(jì)主體人力資源價值，同時又能使人力資本得以保值和增值。</p><p>　　人力資源不應(yīng)作為經(jīng)濟(jì)主體的債權(quán)，而應(yīng)作為所有者權(quán)益?，F(xiàn)行的會計制度沒有把勞動產(chǎn)權(quán)納入應(yīng)有的管理范圍

36、，也沒有對人力資源和勞動權(quán)益進(jìn)行相應(yīng)的反映，因而導(dǎo)致了會計核算內(nèi)容的不完整性，造成了人們認(rèn)識觀念的錯位，認(rèn)為工資收入是收益性分配，在帳務(wù)處理上用負(fù)債類帳戶“應(yīng)付工資”等來反映。這就剝奪了屬于勞動者那部分固有權(quán)益，掩蓋了剩余價值分配不公的事實。人力資源內(nèi)存于具體的某個勞動者的身體，這個人自然對其擁有所有權(quán)，當(dāng)人力資源成為最重要的資產(chǎn)時，還把人力資源當(dāng)作負(fù)債而把它排斥于所有者權(quán)益之外的話，這對于調(diào)動勞動者的積極性、創(chuàng)造性和推動社會的進(jìn)步，將

37、造成巨大的負(fù)面影響。而且由于經(jīng)濟(jì)主體的盈余分配沒有強(qiáng)調(diào)勞動權(quán)益的份額，也就不反映事物的本來面貌，導(dǎo)致本末倒置的錯誤。</p><p>　　三、構(gòu)建人力資源會計體系要在實踐中做好基礎(chǔ)性工作</p><p>　　人力資源會計體系的構(gòu)建雖然是形勢所迫，但決不可能一蹴而就。除了解決人力資源作為管理會計的內(nèi)容，還要把它作為財務(wù)會計對外報告的重要組成部分，因為不論是對于管理者、合伙人，還是對于債權(quán)人、

38、股東來說，企業(yè)的人力資源信息，無疑是最重要、最相關(guān)的信息。人力資源會計體系的構(gòu)建雖然是形勢所迫，但決不可能一蹴而就。除了解決人力資源會計理論上的問題之外，我們還要在實踐中做好以下幾個方面的基礎(chǔ)性，只有這樣，構(gòu)建人力資源會計體系才能水到渠成。</p><p>　　用立法的形式確定人力資源會計的權(quán)威性。對于企業(yè)所擁有的人力資產(chǎn)要用法律法規(guī)加以確認(rèn)，同時對人力資產(chǎn)的流動和交易，國家要出臺相應(yīng)的法律法規(guī)予以支持和規(guī)范。此

39、外國家要修改一些相應(yīng)的法律法規(guī)，如規(guī)定必須把人力資源信息如實地在對外財務(wù)報表中披露等。尤其要在法律上明確，人力資源的所有權(quán)屬于人本身，但在受聘期間，人力資源的配置要服從企業(yè)管理的需要，企業(yè)對其擁有使用權(quán)。</p><p>　　2、培育高素質(zhì)的會計人才，加強(qiáng)人力資源會計管理。人力資源會計不僅管理著企業(yè)的人力資源，而且需要高素質(zhì)的會計人才進(jìn)行操作。因為盡管人力資源會計被公認(rèn)是財務(wù)會計的分支，但是與傳統(tǒng)的財務(wù)會計相比，

40、它的計量與核算方法更為復(fù)雜，技術(shù)性更強(qiáng)。尤其在非貨幣計量上，要使結(jié)果更趨近于科學(xué)，這就要求會計人員不僅要有豐富的經(jīng)驗和深厚的會計理論基礎(chǔ)，還要掌握概率論、建立數(shù)學(xué)模型、電腦模擬分析等相關(guān)知識。這就需要培育高素質(zhì)的會計人員，使他們不但具有獲取知識的學(xué)習(xí)技能，更要使他們具有轉(zhuǎn)化知識的創(chuàng)新技能，并使之運用于實踐，從而做好人力資源會計管理工作。</p><p>　　通過試點工作的逐步深入，人力資源成本的確認(rèn)和計量程序日益