人力资源会计体系在我国的构建.doc

Human resource accounting system in our countrys construction Abstract From the century early 1970s beginning, along with the progress 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 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 human resource cost and value of measurement and reporting problems, including cost accounting of human resources and value accounting of human resources two basic content. Consinder the human resources into accounting system, construction with Chinese characteristics in human resource accounting system, to our country in the next century world foothold, which has the extremely vital significance. 1.Construction of human resource accounting system is the objective economic condition change the inevitable requirement Traditional accounting mode, enterprise doesnt 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 processing. 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. Among them the human resource accounting issues is one of the core subject. 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 knowledge economy. High-tech achievements of a large number of coming out, patent invention of surge, computer software the continuous development and renewal and consulting