浅论新时期人力资源会计可行性.docVIP

浅论新时期人力资源会计可行性 　　摘要：我国加人WTO后，随着中国融人国际经济体系步伐的加快，作为管理科学核心部分的人力资源管理也日益受到重视。一方面，中国的“人世”将使一些产业受到冲击;另一方面，“人世”也给具有人力资源优势的中国带来巨大机遇。人力资源会计起源于20世纪60年代的美国，80年代传人我国。人力资源从广义上说就是劳动力资源，并不是说只有高学历、高职称的人才是资源。从狭义上说是一个部门和企、事业单位所能控制和运用的劳动力。人力资源会计是以人力资源为研究对象，对其进行确认、计量和核算，并在财务报表中予以反映，以便为企业事业内外信息需求者提供人力资源现状及变动信息的一种会计方法。本人从事经济工作20多年，近年来，对城市供水行业的人力资源会计进行了深入的研究和探讨。为此，本文主要对供水行业实行人力资源会计核算的可行性进行探讨。 关键词：人力资源管理；供水行业；会计核算 Abstract: our country and WTO, along with the speeding up of China into the international economic system, as a core part in the management of human resources management is increasingly valued. On the one hand, China’s “world” will make impact on some industries; “Earth”, on the other hand, also to bring huge opportunities in China with human resources advantage. Human resource accounting originated in America in the 1960 s, 80 s from China. Human resources from a broad sense is the labor resources, is not to say that only a person highly educated, high title is resources. From the narrow sense is a department and the enterprises and institutions are able to control and use of labor. Human resource accounting in human resource as the research object, carries on the recognition, measurement and calculation, and, which reflected in the financial statements in order to provide human resources present situation for enterprises, the internal and external information demanders and change information on a method of accounting. I work in the economy over 20 years, in recent years, the urban water supply industry of human resource accounting has carried on the thorough research and discussion. For water supply industry is for this reason, this article mainly discusses the feasibility of human resource accounting. Key words: human resource management; Water supply industry; accounting 中图分类号：E232.5文献标识码：A文章编号：2095-2104(2013) 一、人力资源会计核算的必要性和可行性 人世的波澜加速了我国经济社会和生活融人世界市场经济通行规则。长期以来我国居于垄断地位的城镇供水市场已成为跨国水务公司涉猎的目标，地方保护、行政垄断和行业垄断将进一步被打破。国际资本和民间资本将在国民待遇的原则下分享城市供水领域的资源，城市供水领域在更大和更深程度上