人力资源会计问题研究

随着知识经济和高薪技术革命浪潮的兴起,市场经济的竞争已从物质资源竞争转为人力资源的竞争,而人力资源会计作为人力资源的重要组成部分愈加引人关注。我国人力资源会计研究刚刚起步,在实践应用中尚存在运行环境不宽松、信息披漏有缺陷、人力资源会计经量不能准确体现资源价值及人力资本剩余权益没有得到合理分配等问题。加强人力资源会计在经济发展中的作用,企业应改进人力资源计量方法,加强人力资源会计的实践研究,尽快提高会计技术水平。政府应建立健全人力资源市场和专业的人力资源评估机构,营造人力资源会计成长的良好经济环境和社会文化环境。

A Research on Human Resource Accounting

With the upsurge of knowledge economy and high and new technology revolution,material competition has been replaced by human resource competition in a market economy.Being the key component of human resource,human resource accounting has attracted more attention.As human resource accounting study just started in China,some problems have occurred in practice,specifically,the uneasy operation environment,defected information exposure,accounting measurement that fails to reflect values accurately,and the left rights and benefits of human resource that cannot be allocated rationally.In order to improve the role of human resource accounting in economic development,enterprises shall improve measuring method of human resource,work hard on research of accounting practice and elevate the level of accounting techniques as soon as possible.The government shall set up and make better human resource market and professional evaluation institution and create a sound economic,social and cultural environment for human resource accounting.