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外文翻譯-人力資源會計體系在我國的構建-人力資源.doc

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外文翻譯-人力資源會計體系在我國的構建-人力資源.doc

大學本科畢業設計論文外文翻譯 譯文 人力資源會計體系在我國的構建 張慶華,人力資源會計工作期刊,2004.5 摘要 從本世紀70年代初開始,隨著社會的進步及高新技術的不斷發展和應用,并迅速轉化為生產力,人力智力資源作為生產要素越來越受到人們的關注。與此相聯系的會計學的一個新興的學科分支人力資源會計也正越來越受到會計界專家和學者們的重視和研究。人力資源會計主要是研究組織人力資源的成本與價值的計量和報告的問題,包括人力資源成本會計和人力資源價值會計兩大基本內容。把人力資源納入會計系統,建設有中國特色的人力資源會計體系,對于我國在下個世紀在世界站穩腳跟,有著極其重要的意義。 一、構建人力資源會計體系是客觀經濟條件變化的必然要求 傳統會計模式下,企業根本不需要在會計系統和財務報表中單獨反映人力資源的成本和價值,即使對人力資源方面的投資也不需要資本化,而是直接作為期間費用處理。但會計決定于客觀經濟條件的變化,必須服務于特定的社會環境,隨著高科技的迅猛發展和知識經濟的撲面而來,也為會計領域帶來了新的課題。其中對人力資源的會計處理問題就是核心課題之一。 知識經濟時代對智力的要求比任何一個經濟時代都要高,可以說以智力為基礎的智能經濟是知識經濟的一個重要特征。高新技術成果的大量問世,專利發明的激增,計算機軟件的不斷開發和更新換代,咨詢服務業的方興未艾,以及教育在經濟發展中的決定性作用都是智能經濟的重要體現。智能經濟要求把智力作為一個基本的經濟要素,智力作為資本的觀念深入人心。智力的開發和利用對經濟增長的貢獻越來越大。在智能經濟社會,知識成為身份的象征,受教育程度越高,掌握知識越豐富,創新能力越強的人越受到社會的尊重和歡迎。今后的世界競爭將成為以經濟為基礎,從自然資源的競爭推向了人才智力資源的競爭,形成了以高新技術為主導的知識總量和科技實力的競爭。在以知識為基礎,以智力為資源的經濟社會里,人才智力資源成為了第一資源、第一資本和第一財富。正如在資本主義早期出現復式簿記一樣,構建人力資源會計體系是適應客觀經濟條件變化,迎接知識經濟挑戰的必然要求。 二、構建人力資源會計的特殊理論前提 人力資源會計作為會計學的一個分支,具體來講屬于財務會計的范疇。因此它必須具備〈企業會計準則〉所規定的建立財務會計所必須的一般理論前提,即財務會計的四個基本假設會計主體、持續經營、會計分期和貨幣計量。但是作為一種以貨幣形式反映并控制經濟組織中的人力資源成本和價值的管理活動,它還要具備一些特殊的理論前提,否則建立人力資源會計體系仍是一句空話。 1、更新資產觀念,把人力資源納入資產范疇,根據會計上的定義,資產是企業擁有或控制能以貨幣計量的經濟資源,包括各種財產、債權和其他權利。連人力資源會計提出之前,有許多學者認為,人力資源具有極大的不確定性,且將人的價值貨幣化有損人的尊嚴,實際上必須澄清,對人力資源的計價并不是對人明碼標價,而是對人的勞動能力及對這種能力所創造價值的計量。人力資源是指企業所擁有或控制的,可望向企業流入未來經濟利益的人力資源,它包含著直接或間接增加企業現金或其他經濟利益的潛力。因而人力資源完全符合資產的定義。在知識經濟形態下,對于在微觀經濟主體收益形成中起決定性作用的人力資產,在會計運行系統的特點就應加以確認,將其資本話,使之既能全面地反映微觀經濟主體人力資源價值,同時又能使人力資本得以保值和增值。 2、人力資源不應作為經濟主體的債權,而應作為所有者權益。現行的會計制度沒有把勞動產權納入應有的管理范圍,也沒有對人力資源和勞動權益進行相應的反映,因而導致了會計核算內容的不完整性,造成了人們認識觀念的錯位,認為工資收入是收益性分配,在帳務處理上用負債類帳戶“應付工資”等來反映。這就剝奪了屬于勞動者那部分固有權益,掩蓋了剩余價值分配不公的事實。人力資源內存于具體的某個勞動者的身體,這個人自然對其擁有所有權,當人力資源成為最重要的資產時,還把人力資源當作負債而把它排斥于所有者權益之外的話,這對于調動勞動者的積極性、創造性和推動社會的進步,將造成巨大的負面影響。而且由于經濟主體的盈余分配沒有強調勞動權益的份額,也就不反映事物的本來面貌,導致本末倒置的錯誤。 3、最大限度地克服人力資源價值不確定性的影響,盡管人力資產是一件可以為企業帶來現金流入的資產,但由于難以界定其在收益形成過程中的作用程度,因而人力資源為企業所提供的未來利益無法確定,而且它沒有儲存價值,因此人力資產相對于其他資產來講最具有不確定性。這種不確定性主要表現在兩個方面,一方面是人力資源價值會因管理水平、個人努力、科技進步、教育培養等出現增值減值變動;另一方面人力資產所有者是人本身,在微觀經濟主體的組織間發生轉移,不需要借助外界的力量,在利益機制的驅使下,就可以自主地發生轉移,這種轉移不僅使原組織資產減少,而且可能造成更大的損失,因為在人為資產轉移的同時,還有由其產生的商業秘密等也同時發生轉移。最大限度地克服人力資產不確定的影響,關鍵是對人力資源增減量的計量。國際會計準則委員會(IASC)在對付會計環境中的不確定性所提出的建議中,把不確定性的程度按概率進行劃分。盡管這是一種建立在主觀估計基礎之上的計量,但它卻為計量人力資源未來收益的途徑指明了光輝的前景。對人力資源未來收益的計量問題一經解決,人力資源作為資產就有了更充分的理論依據,就能最大限度地克服人力資源價值不確定性的影響,人力資源會計體系才能得以真正地建立。 4、人力資源信息具有相關性。在知識經濟條件下,智力資本是第一資本;在人本管理時代,人是萬物的核心和一切生產活動的中心。因此不能僅把人力資源作為管理會計的內容,還呀把它作為財務會計對外報告的重要組成部分,因為無論是對于管理者、合伙人,還是對于債權人、鼓動來說,企業的人力資源信息,無疑是最重要、最相關的信息。 三、構建人力資源會計體系要在實踐中做好基礎性工作 人力資源會計體系的構建雖然是形勢所迫,但決不可能一蹴而就。除了解決人力資源作為管理會計的內容,還要把它作為財務會計對外報告的重要組成部分,因為不論是對于管理者、合伙人,還是對于債權人、股東來說,企業的人力資源信息,無疑是最重要、最相關的信息。人力資源會計體系的構建雖然是形勢所迫,但決不可能一蹴而就。除了解決人力資源會計理論上的問題之外,我們還要在實踐中做好以下幾個方面的基礎性,只有這樣,構建人力資源會計體系才能水到渠成。 1、用立法的形式確定人力資源會計的權威性。對于企業所擁有的人力資產要用法律法規加以確認,同時對人力資產的流動和交易,國家要出臺相應的法律法規予以支持和規范。此外國家要修改一些相應的法律法規,如規定必須把人力資源信息如實地在對外財務報表中披露等。尤其要在法律上明確,人力資源的所有權屬于人本身,但在受聘期間,人力資源的配置要服從企業管理的需要,企業對其擁有使用權。 2、把貨幣計量與非貨幣計量相結合,定量分析與定性分析相結合。人力資源會計的對象是人本身,因此人力資源價值的許多特性是貨幣指標所不能表現的,而且影響人力資源價值的個人、組織和社會等諸多方面的因素也遠非貨幣計量所能確定的,因而人力資源會計除了運用精確的貨幣計量之外,還可以運用非貨幣方法計量。譬如采用機會成本、影子價格、模糊數學模型等。在這一方面,一些西方會計界的學者所做的研究值得借鑒。對人力資源的貨幣計量與非貨幣計量相結合,決定了在會計報告中除了進行定量反映外,還需用必要的文字說明進行定性分析。只有把定量分析與定性分析相結合,才能更完整地反映企業的人力資源狀況。 3、培育高素質的會計人才,加強人力資源會計管理。人力資源會計不僅管理著企業的人力資源,而且需要高素質的會計人才進行操作。因為盡管人力資源會計被公認是財務會計的分支,但是與傳統的財務會計相比,它的計量與核算方法更為復雜,技術性更強。尤其在非貨幣計量上,要使結果更趨近于科學,這就要求會計人員不僅要有豐富的經驗和深厚的會計理論基礎,還要掌握概率論、建立數學模型、電腦模擬分析等相關知識。這就需要培育高素質的會計人員,使他們不但具有獲取知識的學習技能,更要使他們具有轉化知識的創新技能,并使之運用于實踐,從而做好人力資源會計管理工作。 4、加強微觀經濟主體的人本管理。人力資源價值除了來自本身的技能、性格、健康等狀況外,還受企業管理方式的影響。畢竟人不是機器,有自己的情感、喜好,容易情緒化。因而實行和加強人本管理至關重要。實現人本管理要多管齊下,如采取措施加強企業內部的民主建設,建設文明健康的企業文化,鼓勵競爭和創新,關心員工日常生活等。加強人本管理,有利于人力資產的保值增值。 四、建設有中國特色的人力資源會計體系 目前我國對人力資源會計的研究還遠遠不夠,主要問題是在理論上尚不夠完善,且大部分都來源于一些西方人力資源會計理論的編譯和介紹,消化和吸收不夠,沒有形成自己的特色。而且中國企業人員編制以及公有制企業員工在生產中的地位與西方資本主義國家有本質的不同,適合西方國家的理論與實踐,卻不一定適合中國國情,因此我們應當從中國的實際出發,建設有中國特色的人力資源會計體系。 1、以馬克思主義政治經濟學為指導,同時借鑒西方人力資源會計的理論與方法。因為我國是社會主義國家,我們研究人力資源會計的目的之一是最大限度地調動微觀經濟主體員工的積極性和創造性,為社會創造更多的財富;而不同于資本家為為獲取高額剩余價值而研究如何更多、更好地剝削員工。堅持以馬克思主義政治經濟學為指導,可以保證我們的研究方向正確。同時我們應該本著引進與消化、吸收和創新相結合的原則,大膽借鑒西方的相關理論與實踐。例如我國會計界提出的“勞動者權益會計”就是西方人力資源會計理論引進、吸收后的創新。 2、從國情出發,加強對人力資源會計的科學性、實用性和可操作性研究。人力資源會計的科學性主要表現在其理論上邏輯嚴密,其方法體系,包括確認方法、計量方法等都具有科學性。其實用性是指它提供的會計信息要滿足各個方面的需求。為此,在會計指標的選擇上,不但要滿足財務會計對外披露的要求,還要適應管理會計的需要,因此在計量上要采取公允合理的計量模式是現實的選擇。這就需要我們摒棄傳統思想,把人力資本在知識經濟形態下創造的現金流量收益、金融衍生產品以現行市價交易發生的現金流量等按歷史成本計量模式無法計量的,采用公允的現行價值計量模式計量。在對人力資源的計量上,要把貨幣計量和非貨幣計量相結合,同時應根據各地區、行業的電算化進展程度,開發相應的人力資源會計軟件,增強在計量上和核算上的準確性與可操作性。 3、在我國條件適宜的地區和行業,積極開展試點工作。如北京的中關村、陜西的楊陵等高科技公司,科研機構比較密集的地區以及一些專業性、技術性較強的行業,如會計師事務所、律師事務所、財務公司、足球俱樂部、專科醫院等。在這些地區和行業率先啟動人力資源會計程序,使其真正進入實踐。在核算主體的帳戶中,“人力資產”帳戶將成為企業投資人和會計信息使用者最關注的一個關鍵帳戶。通過試點工作的逐步深入,人力資源成本的確認和計量程序日益普遍地得到應用,人力資源的攤銷成本也會進入企業生產成本的構成之中,并且其所占比例也會逐漸提高。在試點地區和行業,其微觀經濟主體在會計報告中將正式進入企業財務管理體系。總之,通過逐步推進的試點工作,并能及時解決試點中遇到的一些特殊問題,就一定回找到適合國情的有中國特色的人力資源會計體系的構建之路,為二十一世紀人力資源會計在我國的全面鋪開做好準備。 原文 Human resource accounting system in our countrys construction zhangqinghua . The Journal of HRA, May 2004 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 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 creditors rights and other rights. Even before the human resource accounting proposed, there are many scholars think that human resources is of great uncertainty, and peoples 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 creditors rights, and the economic subject should be as owners 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 dont 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 informa

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