将人力资源会计融于传统会计理论的探讨(国外英文资料).docVIP

将人力资源会计融于传统会计理论的探讨(国外英文资料) The discussion of human resource accounting in traditional accounting theory Key words: human resources of human resources in physical assets intangible assets Abstract: with the development of economy, human resources accounting has been paid attention to by many people, but how to be an accountant In this paper, it is also worth discussing, which is the reflection of the economy, and puts forward the human resources assets It is necessary to measure the assets according to the carrier of the asset The balance sheet that is attributable to the category of carrier is used to accurately and clearly reflect the various assets of the enterprise The ratio of assets to liabilities and owners equity. Accounting is closely associated with the economy. When the wheels of the economy move forward in time, they will Tools for measuring, controlling, monitoring and auditing are also changing. The source of the change is As the subject of the measurement object, the asset is changing in quality and quantity. When history moves into information technology In the age and knowledge economy, the elements of enterprise survival and development are no longer only capital and technology, but also Human resource assets. The measurement of human resource assets is still a blank on the balance sheet. The intangible assets have entered the accounting statements, while the records and measurements of traditional accounting systems and human resources assets are very much In many ways it is alien. The traditional accounting theory is no longer able to accurately measure the value of the enterprise The theory of traditional accounting, in which the report is made, can be misleading to investors and ultimately hinder it The development of the economy. Then, as an accounting system for economic development services, there should be some breakthrough Development. One, according to the carrier of the asset class divides the asset into three kinds It has always been di