人力资源会计体系在我国的构建.doc

Human resource accounting system in our country's 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 doesn'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 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 services in the ascendant, education and economic development of the decisive role are intelligent economy important embodiment.Intelligent economic demanded the intelligence as a basic economic factors, the intelligence as capital idea thorough popular feeling. Intelligence development and utilization of the contribution to economic growth is more and more big. In intelligent economy society, knowledge become identity is indicative, by the higher level of education, knowledge the more abundant, the stronger the innovation ability of the person by the social respect and welcome. Future world competition will be taking economic basis, the competition from natural resources to the talent intelligence resources competition, formed taking high-new technology as the leading knowledge amount and technological strength of competition. In knowledge based, with intelligence for resource economy society, talent intelligence resources to become the first resource, the first capital and the first wealth. As in the capitalism early entry bookkeeping is same, appear construction of human resource accounting system is adapted to the objective economic condition change, to meet the challenge of knowledge economy request inevitably.
2.Construction of human resource accounting special theoretical prerequisite
Human resource accounting as a branch of accounting, specifically belongs to the category of financial accounting. So it must have enterprise accounting standards stipulated set up financial and accounting must the premise 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 organization of human resources management activities of cost and value, it still has some special theoretical prerequisite, or establish human resource accounting system is still a bosh.

The first, update assets concept, the human resources into assets category, according to accounting, the definition of the asset is enterprise 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 think that human resources is of great uncertainty, and people's value is changed lossy human dignity, actually, it is necessary to clarify the valuation of human resources and not unto men, but to the plain code marks a price of labor ability and the ability to create value measurement. Human resources are owned or controlled by an enterprise may wish to future economic benefits to the enterprise inflows of human resources, it contains directly or indirectly increase enterprises cash or other economic interests of potential. Therefore human resources fully conforms to the definition of assets. In the knowledge economy form under the, in the microeconomic units earnings and decisive role in the formation of human capital, in accountant operation system characteristics should be confirmed, its capital words to enable it to fully reflect microeconomic units human resource value, also can make the human capital to maintain and increase its value.
The second, HRA should not be used to the creditor'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 corresponding 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 "deal with salary" etc to reflect. This deprives belongs to the laborer that part of a natural rights, covering up surplus value the unfair distribution of the facts. Human resource memory in the concrete a laborer body, this person nature of its ownership, when human resources to become the most important asset, and also the human resources as liabilities and treat its rejection in owners' equity, this to mobilize beyond words of labourers enthusiasm and creativity and promote the progress of the society, will cause massive negative effects. And because the economic subject does not stress distribution of surplus labor rights and interests of the share, also don't reflected the original visage, leading to put the cart before the horse mistake.

The third, maximum overcome human resource value uncertainty effects, though human assets is one thing one can lead to the company cash inflows assets, but due to define its role in revenue forming process, and human resources for the degree of firms offer future interests not sure, and it has no stored value, so human assets, relative to other asset speaking the most is uncertain.This uncertainty is mainly shown in two aspects, one is human resource value because of management level, personal effort, science and technology progress, education to cultivate appear value-added impairment move;On the other hand of human capital owner is itself, the organization in microeconomic units occur between transfer, no need to bring in outside force, interest mechanism driven by can independently shift, this move not only make the original organizational assets reduced and may cause greater loss because of man-made assets transferred at the same time, also caused by it are commercial secrets to wait to also occur simultaneously transferred. Maximum overcome human assets uncertain influence, the key is to human resources increase reduction of measurement. International accounting standards board (IASC) in dealing with the accounting environment the uncertainty in the proposal, the degree of uncertainty by probability intelligently. Although this is a kind of based on subjective estimation based on the measurement, but the human resources for the measurement of future earnings approach indicated the brilliant prospects. For human resource future profits measurement issues, once the solution to human resources as assets had more sufficient theoretical basis, which can maximize overcome human resource value uncertainty, human resource accounting system can be truly established.

The fourth, human resource information relevance. In the condition of knowledge economy the intelligence capital is the first capital; In the era of humanistic management, man is the core of all things and all the production activities center. So not only to human resources as the content of management accounting, still ah regard it as a financial accounting external reports of important constituent, because no matter for managers, partner, or for the creditors, agitating for, enterprise human resources information, which is undoubtedly the most important and the most relevant information.

3.Construction of human resource accounting system in practice, completes the basic work
Human resource accounting system construction although 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 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 construction although situation is compelled, but never overnight. In addition to solve human resource accounting theoretical questions outside, we also in practice do the following several aspects of the basic, only such, construction of human resource accounting system can follow.

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 same 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 must put human resource information faithfully in foreign financial statements disclosure. Especially in law clear, human resources owned by itself, but in the employment period, human resource allocation to obey enterprise management needs, enterprises of its own use.

The second,the monetary unit with the currency accumaccumulation unifies, quantitative analysis and qualitative analysis combined. Human resource accounting the object itself, so the hr value of many characteristics is monetary index is not by the performance, but also influences human resource value of individuals, organizations, and social factors of many aspects, such as currency accumaccumulation greatertoo than what can be determined, and thus the human resource accounting besides using exact monetary units besides, still can use non-monetary methods measuring. For example the opportunity cost, shadow price, fuzzy mathematical model, etc. In this respect, some western accounting scholars studies done is worth using for reference. For human resources with the currency accumaccumulation currency accumaccumulation combining a decision that the accounting report in addition to quantify outside, still need necessary in the text of the qualitative analysis. Only the quantitative analysis and qualitative analysis, combining can more fully reflect the enterprise human resources situation.
The third,cultivating high-quality accounting personnel and strengthening human resources management accounting. 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 financial accounting branch, but with the traditional financial accounting than its measurement and calculation method is more complex, technical stronger. Especially in non-monetary measurement, it want to make the result more approaching to science, which requires the accounting personnel should not only have rich experience and profound theoretical basis, but also master accounting probability and mathematical model and computer simulation analysis on related knowledge. This needs cultivating high-quality accounting personnel, they not only have to obtain knowledge learning skills, but will make them with transform knowledge innovation skill, and application practice, thus completes the human resources management accounting work.
The fourth, strengthen microeconomic units of humanistic management. Human resource value apart from itself skills, personality, health status, as well as by the enterprise management mode of influence. After all, people are not machines, have their own emotions, be fond of, easy to emotional. Thus implemented and strengthen the humanistic management is very important. Realize humanistic management to multi-pronged approach and such as take measures to strengthen the enterprise interior democratic construction and construction civilization healthy enterprise culture and encourage competition and innovation, care staff daily life, etc. Strengthen the humanistic management, and enhance human assets value.
4.Construction with Chinese characteristics in human resource accounting system

At present our country for human resource accounting studies also by far insufficient, the main problem is: in theory is not perfect, and most orginate from some western human resource accounting theory of compiler and introduction, digestion and absorption is insufficient, not formed their own characteristics. China and the enterprise staffing and non-public enterprises staff in production in the position and the western capitalist countries have a very different nature, suitable for western theory and practice, but not necessarily suited to China's national conditions, so we should from the reality of China, construction with Chinese characteristics in human resource accounting system..
The first , In marxist political economics for guidance, at the same time the western human resource accounting theory and method. Because China is a socialist country, we study human resource accounting for one purpose is maximum limit arouses microeconomic units employee's enthusiasm and creativity, create more wealth for the society, And unlike capitalists for make a huge surplus value and study how to more and better exploitation employees. Adhere to the marxist political economics as guidance, can assure our research direction correctly. At the same time, we should adhere to introduce and digestion, absorption and innovative, bold and the principle of combining 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 introdu