外文翻譯---人力資源會(huì)計(jì)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(huì)計(jì)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(huì)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(huì)計(jì)學(xué)的一個(gè)新興的學(xué)科分支——人力資源會(huì)計(jì)也正越來越受到會(huì)計(jì)界專家和學(xué)者們的重視和研究。人力資源會(huì)計(jì)主要是研究組織人力資源的成本與價(jià)值的計(jì)量和報(bào)告的問題，包括人力資源成本會(huì)計(jì)和人力資源價(jià)值會(huì)計(jì)兩大基本內(nèi)容。把人力資源納入會(huì)計(jì)系統(tǒng)，對(duì)于我國(guó)在下個(gè)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(huì)計(jì)體系是客觀經(jīng)濟(jì)條件變化的必然要求</p><p>　　傳統(tǒng)會(huì)計(jì)模式下，企業(yè)根本不需要在會(huì)計(jì)系統(tǒng)和財(cái)務(wù)報(bào)表中單獨(dú)反映人力資源的成本和價(jià)值，即使對(duì)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(fèi)用處理。但會(huì)計(jì)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(huì)環(huán)境，隨著高科技的迅猛發(fā)展和知識(shí)經(jīng)濟(jì)的撲面而來，也為會(huì)計(jì)領(lǐng)域帶來了新的課題。其中對(duì)人力資源的會(huì)計(jì)處理問

31、題就是核心課題之一。</p><p>　　知識(shí)經(jīng)濟(jì)時(shí)代對(duì)智力的要求比任何一個(gè)經(jīng)濟(jì)時(shí)代都要高，可以說以智力為基礎(chǔ)的智能經(jīng)濟(jì)是知識(shí)經(jīng)濟(jì)的一個(gè)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(jì)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(gè)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(duì)經(jīng)濟(jì)增長(zhǎng)的貢獻(xiàn)越來越大。在智能經(jīng)

32、濟(jì)社會(huì)，知識(shí)成為身份的象征，受教育程度越高，掌握知識(shí)越豐富，創(chuàng)新能力越強(qiáng)的人越受到社會(huì)的尊重和歡迎。今后的世界競(jìng)爭(zhēng)將成為以經(jīng)濟(jì)為基礎(chǔ)，從自然資源的競(jìng)爭(zhēng)推向了人才智力資源的競(jìng)爭(zhēng)，形成了以高新技術(shù)為主導(dǎo)的知識(shí)總量和科技實(shí)力的競(jìng)爭(zhēng)。在以知識(shí)為基礎(chǔ)，以智力為資源的經(jīng)濟(jì)社會(huì)里，人才智力資源成為了第一資源、第一資本和第一財(cái)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(huì)計(jì)體系是適應(yīng)客觀經(jīng)濟(jì)條件變化，迎接知識(shí)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(huì)計(jì)的特殊理論前提</p><p>　　人力資源會(huì)計(jì)作為會(huì)計(jì)學(xué)的一個(gè)分支，具體來講屬于財(cái)務(wù)會(huì)計(jì)的范疇。因此它必須具備〈企業(yè)會(huì)計(jì)準(zhǔn)則〉所規(guī)定的建立財(cái)務(wù)會(huì)計(jì)所必須的一般理論前提，即財(cái)務(wù)會(huì)計(jì)的四個(gè)基本假設(shè)：會(huì)計(jì)主體、持續(xù)經(jīng)營(yíng)、會(huì)計(jì)分期和貨幣計(jì)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(jià)值的管理活動(dòng)，它還要具備一些特殊的理論前提，否則建立人力資源會(huì)計(jì)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(huì)計(jì)上的定義，資產(chǎn)是企業(yè)擁有或控制能以貨幣計(jì)量的經(jīng)濟(jì)資源，包括各種財(cái)產(chǎn)、債權(quán)和其他權(quán)利。連人力資源會(huì)計(jì)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(jià)值貨幣化有損人的尊嚴(yán)，實(shí)際上必須澄清，對(duì)人力資源的計(jì)價(jià)并不是對(duì)人明碼標(biāo)價(jià)，而是對(duì)人的勞動(dòng)能力及對(duì)這種能力所創(chuàng)造價(jià)值的計(jì)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(shí)經(jīng)濟(jì)形態(tài)下，對(duì)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(huì)計(jì)運(yùn)行系統(tǒng)的特點(diǎn)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(jià)值，同時(shí)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(huì)計(jì)制度沒有把勞動(dòng)產(chǎn)權(quán)納入應(yīng)有的管理范圍

36、，也沒有對(duì)人力資源和勞動(dòng)權(quán)益進(jìn)行相應(yīng)的反映，因而導(dǎo)致了會(huì)計(jì)核算內(nèi)容的不完整性，造成了人們認(rèn)識(shí)觀念的錯(cuò)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(dòng)者那部分固有權(quán)益，掩蓋了剩余價(jià)值分配不公的事實(shí)。人力資源內(nèi)存于具體的某個(gè)勞動(dòng)者的身體，這個(gè)人自然對(duì)其擁有所有權(quán)，當(dāng)人力資源成為最重要的資產(chǎn)時(shí)，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(duì)于調(diào)動(dòng)勞動(dòng)者的積極性、創(chuàng)造性和推動(dòng)社會(huì)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(dòng)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(cuò)誤。</p><p>　　三、構(gòu)建人力資源會(huì)計(jì)體系要在實(shí)踐中做好基礎(chǔ)性工作</p><p>　　人力資源會(huì)計(jì)體系的構(gòu)建雖然是形勢(shì)所迫，但決不可能一蹴而就。除了解決人力資源作為管理會(huì)計(jì)的內(nèi)容，還要把它作為財(cái)務(wù)會(huì)計(jì)對(duì)外報(bào)告的重要組成部分，因?yàn)椴徽撌菍?duì)于管理者、合伙人，還是對(duì)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(huì)計(jì)體系的構(gòu)建雖然是形勢(shì)所迫，但決不可能一蹴而就。除了解決人力資源會(huì)計(jì)理論上的問題之外，我們還要在實(shí)踐中做好以下幾個(gè)方面的基礎(chǔ)性，只有這樣，構(gòu)建人力資源會(huì)計(jì)體系才能水到渠成。</p><p>　　用立法的形式確定人力資源會(huì)計(jì)的權(quán)威性。對(duì)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(shí)對(duì)人力資產(chǎn)的流動(dòng)和交易，國(guó)家要出臺(tái)相應(yīng)的法律法規(guī)予以支持和規(guī)范。此

39、外國(guó)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(shí)地在對(duì)外財(cái)務(wù)報(bào)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(duì)其擁有使用權(quán)。</p><p>　　2、培育高素質(zhì)的會(huì)計(jì)人才，加強(qiáng)人力資源會(huì)計(jì)管理。人力資源會(huì)計(jì)不僅管理著企業(yè)的人力資源，而且需要高素質(zhì)的會(huì)計(jì)人才進(jìn)行操作。因?yàn)楸M管人力資源會(huì)計(jì)被公認(rèn)是財(cái)務(wù)會(huì)計(jì)的分支，但是與傳統(tǒng)的財(cái)務(wù)會(huì)計(jì)相比，

40、它的計(jì)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(jì)量上，要使結(jié)果更趨近于科學(xué)，這就要求會(huì)計(jì)人員不僅要有豐富的經(jīng)驗(yàn)和深厚的會(huì)計(jì)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(shí)。這就需要培育高素質(zhì)的會(huì)計(jì)人員，使他們不但具有獲取知識(shí)的學(xué)習(xí)技能，更要使他們具有轉(zhuǎn)化知識(shí)的創(chuàng)新技能，并使之運(yùn)用于實(shí)踐，從而做好人力資源會(huì)計(jì)管理工作。</p><p>　　通過試點(diǎn)工作的逐步深入，人力資源成本的確認(rèn)和計(jì)量程序日益