对人力资源成本会计应用的探讨.docVIP

对人力资源成本会计应用的探讨 摘 要 企业的人力资源即人才，人才不仅仅是一个抽象的概念，它已成为知识经济运行的先决条件，是企业发展的第一资源和第一推动力。企业应通过运用人力资源成本，充分挖掘企业人才的潜能，使之为企业带来巨大的经济利益着全球进入知识经济时代，人力资源已经被作为企业最重要的核心资源，其核心作用也对整个企业发生着越来越深刻的影响，显然，对人力资源成本的准确会计核算就成为人力资源会计最重要的基础。只有对人力资源成本进行准确的核算和报告，才能对人力资源进行全面的衡量、评估和管理，才能为各方面会计信息使用者提供决策有用的高质量的会计信息知识经济时代，社会的发展越来越依靠人的聪明才智的发展。在一个企业当中，人力资源是企业稳定发展的重要因素，而进行人力资源成本的会计研究正是为了能够掌握人力资源在、培训、使用和撤离方面产生的成本影响，以适应企业的发展需要，进行人力资源的合理配置和调整。人力资源成本会计研究补充了传统财务会计的不足能够为企业提供更为专业的资源信息，保证了企业的持续发展。在今天这个以人为本、重视人才的社会，随着人在生产力发展中所起的作用日益重要，人力资源成本会计的重要性必将为我们所意识到，人力资源成本会计也必将普及性地进入会计理论和实践范畴。在实际运用中不断发展、完善、最终融入传统会计，弥补传统会计在人力资源方面不足，使会计更好的发挥记录、核算和监督企业经济业务的功能。 人力资源成本会计；人力资源会计；会计核算Discussion on the human resources cost accounting application ABSTRACT Corporate human resources, talent, talent is not just an abstract concept, it has become a prerequisite of the knowledge-based economy run enterprise development resources and impetus. Enterprises should bring huge economic benefits for the enterprise through the use of human resources cost accounting, and fully tap the business talent potential, As the world has entered the era of knowledge economy, human resources as the most important core resources to its core role in an increasingly profound impact on the entire enterprise, it is clear, accurate accounting of the cost of human resources, human resources basis of accounting the most important. Accurate accounting and reporting only the cost of human resources to human resources to conduct a comprehensive measure, assess and manage, in order to provide decision-useful high-quality accounting information for all aspects of accounting information users.  Knowledge economy, social development is increasingly dependent on the development of human ingenuity. Human resources in an enterprise which is an important factor of stable development of enterprises, human resources cost accounting precisely in order to be able to master the human resources in the recruitment of the impact of training and evacuation costs incurred to meet th