会计-外文翻译-外文文献-英文文献-对人力资源会计核算的探讨.doc

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1、对人力资源会计核算的探讨人力资源会计是在运用经济学、组织行为学原理的基础上，由人力资源管理学与传统会计学相互结合，相互渗透所形成的一类专门会计知识。目前，人力资源会计尚没有统一的定义，笔者认为，人力资源会计是确认和计量经济组织中人的价值、成本和使用效果，为管理者及外界利害关系人或机构提供人力资源信息的一个信息系统，是会计信息系统的一个子系统。 一、人力资源会计核算的对象 人力资源是指某个特定人口总体所具有的劳动能力的总和，是劳动力人口数量与劳动力人口质量两者的综合。人力资源会计核算的对象是人力资源，就某个经济组织（如各类企业、盈利性的事业单位等）来说，人力资源的占用形式表现为“人力资产”，来源

2、形式表现为“人力资本”人力资产是指企业拥有或控制的能以货币计量的人力经济资源，即通过人力资产的使用和支配能为经济组织带来未来的经济利益。人力资产是以“人”成为企业的劳动者为标志，以未来收益中视为人力资源产生的部分的现值作为计价尺度，它在性质上类似无形资产，但其价值不因使用而摊销。企业在员工的招聘、测试、录用与培训、人力资源开发等方面的投资，应作为“人力投资”予以资本化，它在性质上类似递延资产，应在预计受益年限内摊销。人力资本是与人力资产相对应的概念，代表劳动力的所有权投入企业形成的资金来源，它的确立意味着要承认劳动者在经济组织中的应有地位。我们可以把人力资本称为“劳动者权益”，则人力资源会计的

3、会计恒等式为“人力资产=人力资本（劳动者权益）”。如把人力资源会计同传统会计综合起来，把“人、财、物”都作为整个会计系统核算的对象，则会计恒等式应改为“财物资产人力资产债权人权益所有者权益劳动者权益”，其中：债权人权益的报酬是利息，所有者权益的报酬是红利（或股利），劳动者权益的报酬是工资。 对人力资源会计按其核算对象的分类，会计界也有不同的认识。埃里克弗兰霍尔茨认为，人力资源会计分为人力资源成本会计和人力资源价值会计两大体系；国内有些知名会计学者认为，人力资源会计可分为人力资源财务会计和人力资源管理会计两大体系。这两种分类方法均与现代会计的分类方法有差异。我们可以把人力资源会计划分为既相互联系

4、而各自又有其特点的人力资源财务会计、人力资源成本会计、人力资源管理会计三个分支，它们的内容分别对应并归属于传统的财务会计、成本会计、管理会计，使传统会计学科的内容更加丰富。传统的财务会计、成本会计、管理会计增加人力资源的会计核算内容后，仍然可以通过内容与方法上的相互交叉和借鉴，来保持它们之间的联系，使整个会计系统保持其完整性和统一性。 二、人力资源财务会计 对人力资源的会计核算，就是在传统的财务会计的基础上增加人力资源会计的核算内容，即增设相应的帐户，并在会计报表中增加披露人力资源信息的指标（项目）。 1.帐户设置。根据人力资源会计核算的要求，需增设以下几个帐户： “人力资产”帐户，属资产类帐

5、户，用来核算企业人力资产的增减变化情况，借方登记人力资产的增加数，贷方登记人力资产的减少数，其余额在借方。人力资产的计价应由权威的人力资产评估机构，结合企业每个员工或员工的整体素质及其在组织中发挥的作用等，采用科学的方法进行评估。由于劳动有简单劳动和复杂劳动、体力劳动和脑力劳动之分，为了反映人力资产的质量，该帐户应按劳动的“等级”设置明细分类帐。“人力资本”帐户，属劳动者权益类帐户，用来核算企业劳动者权益的增减变化情况，贷方登记劳动者权益的增加数，借方登记劳动者权益的减少数，其余额在贷方。该帐户应按具体的劳动者设置明细分类帐。“人力投资”帐户，属资产类帐户，用来核算企业在员工的招聘与培训、人力

6、资源开发等方面的投资及摊销情况，借方登记企业对人力资源的投资成本应予资本化的部分，贷方登记每期摊销数，余额在借方。“人力费用”帐户，属期间费用类帐户，借方登记企业对人力资源的投资成本应费用化的部分及人力投资（资本化部分）的每期摊销数，贷方登记期末结转到“本年利润”帐户借方的数额。由于该帐户的设置，传统财务会计中与核算人力资源投资成本有关的帐户（如“管理费用”等帐户）的核算内容应予调整。需要说明的是，人力费用是劳动力的取得、维护与发展成本已费用化的部分；而工资是劳动力的使用成本，应在“应付工资”帐户中核算并分配到相关的成本费用帐户中。 2.帐务处理。如企业没有人力资源的记录，应根据人力资源评估机

7、构的评估结果，借记“人力资产”帐户，贷记“人力资本”帐户；当雇员被录用时，应根据对其评估的价值编制相同的分录；年终，企业应对其人力资源进行“财产清查”，由人力资源评估机构对人力资源重新评估其价值以保证“帐实相符”和会计报表的真实性，如评估价大于原帐面价应按差额部分，借记“人力资产”帐户，贷记“人力资本”帐户。反之，则作相反的分录。如企业经营终止清算，应按清算日的帐面原值，借记“人力资本”帐户，贷记”人力资产”帐户。当雇员被解雇后应按评估价借记“人力资本”帐户，贷记“人力资产”帐户。结转人力资源开发成本时,借记“人力投资”帐户，贷记“人力资源开发”帐户（该帐户的结构见“人力资源成本会计”部分）。

8、企业进行人力资源的投资时，借记“人力费用”帐户，直接费用化的部分，借记“人力投资”帐户（资本化的部分），贷“现金”等帐户；摊销人力投资时，借记“人力费用”帐户，贷记“人力投资”帐户。期末，结转人力费用时，借记“本年利润”帐户，贷记“人力费用”帐户。 3.会计报表。为了披露人力资源的会计信息，应对传统的会计报表指标项目进行适当的调整。 “人力费用”项目应列示在损益表的“管理费用”项目之下，作为“营业利润”项目的减项。 三、人力资源成本会计 1.人力资源成本的涵义。美国会计学会认为，“成本是为了一定目的而付出的（或可能付出的）用货币测定的价值牺牲”。这个定义的外延相当广泛，远远超出了产品成本概念的

9、范围。人力资源成本有广义和狭义之分，广义的人力资源成本包括劳动者被企业雇佣之前为了培养自身的劳动能力所花的代价（劳动力受雇前成本）和企业在员工的招聘与培训、人力资源开发等方面所花的代价（劳动力受雇后成本）；狭义的人力资源成本仅指劳动力受雇后的成本，也是人力资源成本会计要研究的对象，它可用历史成本计价，是企业核算人力投资的基础。劳动力受雇前的成本往往很难用历史成本计价，它是构成企业人力资产的基础，常常用评估的方法确定其重置价值。 2.人力资源成本会计的方法和程序。设置成本计算帐户，即“人力资源开发”帐户，该帐户的借方归集劳动力受雇后其成本应予资本化的部分，包括招聘费、选拔费、培训费、开发费等项目

10、，贷方登记雇员交给有关部门使用时结转到“人力投资”帐户借方的金额；劳动力受雇后其成本直接费用化的部分归集在“人力费用”帐户的借方。成本计算，即在发生应予资本化的招聘、选拔、培训、开发等费用时，借记“人力资源开发”帐户，贷记“现金”、“原材料”、“应付工资”等帐户；雇员正式交付给有关部门使用时，结转人力资源开发成本，借记“人力投资”帐户，贷记“人力资源开发”帐户。 严格说来，人力资源成本会计的内容包括：成本预测、成本决策、成本计划、成本控制、成本核算、成本责任、成本分析、成本考核，其中人力资源的成本核算是人力资源成本会计中最基本的内容。当然，人力资源成本会计的某些内容，如成本预测、成本决策、成本

11、责任、成本考核也可以归于人力资源管理会计。Of Human Resources of AccountingHuman Resource Accounting in the use of economics, organizational behavior, based on principles from Human Resource Management with the traditional accounting combined with each other and mutual penetration of the formation of a type of specialize

12、d accounting knowledge. At present, the human resource accounting is still no uniform definition, I believe that human resource accounting is to identify and measure the value of human Economic organization, cost and the results for managers and external interested parties or agencies to provide hum

13、an resource Information in a message system is a subsystem of the accounting Information system. First, the object of human resources accounting Human resources refers to a specific totality of the Population has the ability to work as the sum of the labor Population and labor force quality, combina

14、tion of the two. Human Resource Accounting is targeted at human resources, on an Economic organizations (such as various types of enterprises, profit-making institutions, etc.), human resources, the occupancy in the form of human assets, the source in the form of human capital . Human assets refer t

15、o enterprises owned or controlled by the human can be measured in monetary Economic resources, namely, by the use and disposal of human assets for the future of economic organization has brought economic benefits. Human Assets is based on person as a symbol of corporate workers to future earnings as

16、 p Art of human resources generated by the present value as a valuation measure, which is similar in nature intangible assets, but its value is not a result of the use of the amortization. Enterprises in the employee recruitment, testing, hiring and training, human resource development, investment,

17、should be used as human investment to be capitalized, it is similar in nature to the deferred assets should be amortized over the expected useful life to benefit. Human capital is human capital that corresponds to the concept of ownership in the enterprise on behalf of the labor force the formation

18、of sources of funding, it is meant to recognize the establishment of economic organizations working in its rightful place. We can human capital called labor rights, then the human resource accounting accountings identities for the human capital = human capital (labor rights). Such as the Human Resou

19、rce Accounting together with traditional accounting, the human, financial, and material resources accounting system as a whole, accounting for all the objects, then the accounting identity should be changed to property assets, human assets = the interests of creditors + owners equity + workers right

20、s, including: the interests of creditors remuneration is of interest, equity compensation is a dividend (or dividends), the compensation is wage labor rights. Human resources accounting in accordance with its accounting classification of the object, the accounting profession have different understan

21、ding. Eric believes that human resource accounting is divided into the cost of human resources, accounting and human resources value accounting the two systems; There are some well-known accounting academics believe that human resource accounting can be divided into human resources, Financial Accoun

22、ting and human resources management the two systems of accounting. Both classifications are related to the classification of modern accounting methods are different. We can plan their human resources will be divided into interrelated and each has its characteristics of human resource financial accou

23、nting, human resources cost accounting, human resources management, accounting three branches, corresponding to their content, and vested in the traditional financial accounting, cost accounting, management accounting, the traditional accounting disciplines enriched. The traditional financial accoun

24、ting, cost accounting, management accounting to increase human resources, accounting content, can still be content and methods through the cross-cutting and drawing, to maintain the link between them so that the whole accounting system to maintain its integrity and unity of sex. 2, Human Resources F

25、inancial Accounting In human resources, accounting, traditional Financial Accounting is based on the increase in human resources accounting accountings content, that is, the corresponding additional accounts, and an increase in the accounting statements of Information the disclosure of human resourc

26、es indicators (project). 1. Account Settings. According to the requirements of human resource accounting is required the following additional accounts: human assets account, an asset class account, and is used to account for changes in corporate human assets, changes in circumstances, the borrower h

27、uman assets registered an increase in the number of lenders to reduce the number of registered human assets and its balance in the debit. The valuation of human assets by the authority of human assets evaluation agencies, combined with business each employee or employees overall quality and its role

28、 in the organization, and so on, using scientific methods for evaluation. As a simple labor and labor complicated labor, physical and mental work the points, in order to reflect the quality of human assets, the account should be working the level is set. human capital account, an account that labor

29、rights categories used to account for changes in corporate change labor rights, the lender registered increase in the number of labor rights, labor rights and interests of the borrower to reduce the registration number of the balance in credit. The account should be a specific set worker. human inve

30、stment account, an asset type Account, is used to account for enterprises in the staff recruitment and training, human resources development, Investment and amortization situation, the borrower registration of business-to-human resources, Investment costs should be capitalized p Art of the , the len

31、der amortization of the registration number of each, the balance in the debit. human costs account, is a period cost category accounts, debit registered business Investment in human resources costs should be p Art of the cost-oriented and human investments (capitalized portion) of each of the amorti

32、zation of the number of registered credits carried forward to the end of this annual profits account, the amount of the borrower. Because the account settings, traditional Financial Accounting and accounting for the cost of investment in human resources-related accounts (such as management fees and

33、other accounts) should be adjusted the accounting of the contents. Be noted that the human cost of labor acquisition, maintenance and Development costs have been part of the cost-oriented; while the use of wage labor costs, should be in the wages be paid account assigned to the associated accounting

34、 and cost accounts.2. Accounting treatment. If enterprises do not have records of human resources, human resources assessment agencies should be based on the assessment results, debit human assets account, and credited to human capital account; when the employee is hired should be based on its asses

35、sment of the value of the preparation of the same the sub-record; year-end, enterprise should carry out its human resources property, inventory, human resource assessment by the agency to re-assess the value of human resources in order to ensure accounts in reality and the authenticity of financial

36、statements, such as the evaluation value is greater than the original account face value should be the difference, debit human assets account, and credited to human capital account. On the contrary, be regarded as the opposite of the entries. If the termination of liquidation of business shall be th

37、e day of reckoning the original value of the book, debit human capital account, and credited to human capital account. When the employee is dismissed after the price of a debit should be assessed human capital account, and credited to human capital account. When the cost of carry-over of human resou

38、rces development, debit human investment account, and credited to human resource development account (the account structure is shown in Human Resources Cost Accounting section). enterprises investment in human resources, the debit human cost account, the direct costs of the part, debit human investm

39、ent account (the capital of the part), loan-to cash and other accounts; Amortization of investment in human resources, the Debit human cost account, and credited to human investment account. End of the period, carry-over of human cost, the debit profits this year account, and credited to human cost

40、accounts. 3. Accounting statements. Order the disclosure of accounting information of human resources to deal with the traditional indicators of financial statements for making appropriate adjustments. Human cost items should be listed in the income statement of the management costs under the projec

41、t, as the operating profit projects deduction. Third, human resources Cost Accounting1. The meaning of human resource costs. American Accounting Association believes that cost is paid for a certain purpose (or the possible costs) with the value of the currency determined to sacrifice. The extension

42、of this definition quite extensive, far beyond the scope of the concept of product cost. Human resource costs are the broad and narrow sense, the broad human resource costs, including workers employed by businesses in order to develop their own work before the ability to spend the cost of (pre-emplo

43、yment labor costs) and enterprises in staff recruitment and training, human resources development, and so spent the cost (after the cost of labor employed); narrow sense refers only to the human resource cost labor force employed in costs, but also of human resources Cost Accounting to be the object

44、 of study, which used historical cost pricing, enterprise investment in human resources accounting basis. Pre-employment cost of labor is often difficult to use historical cost pricing, which constitute the basis of enterprises human assets, often with the evaluation methods to determine their repla

45、cement value. In the capital of the parts, including recruitment costs, selection costs, training fees, Development fees, project, credit the registration Employees use the carry-over to the authorities to human investment account, the amount of the borrower; labor force employed in the direct costs

46、 of the cost after the part of imputation in the human cost account of the borrower. costs, that is to be capitalized in the event of the recruitment, selection, training, Development and other fees, debit human resource development account, and credited to cash, raw materials, meet the wages and ot

47、her accounts; employees officially delivered to the authorities use, carry-over of human resource development costs, debit human investment account, and credited to human resource development accounts. Strictly speaking, human resources Cost Accounting include: cost prediction, cost decision-making,

48、 cost planning, cost control, cost accounting, cost responsibility, cost analysis, cost assessment, including human resources, human resources cost accounting cost accounting for the most basic content. Of course, the human resources cost accounting to certain content, such as cost projections, cost decision-making, cost responsibility and cost assessment can also be attributed to Human Resource Management accounting.