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外文翻译-人力资源会计体系在我国的构建-人力资源.doc

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外文翻译-人力资源会计体系在我国的构建-人力资源.doc

大学本科毕业设计论文外文翻译 译文 人力资源会计体系在我国的构建 张庆华,人力资源会计工作期刊,2004.5 摘要 从本世纪70年代初开始,随着社会的进步及高新技术的不断发展和应用,并迅速转化为生产力,人力智力资源作为生产要素越来越受到人们的关注。与此相联系的会计学的一个新兴的学科分支人力资源会计也正越来越受到会计界专家和学者们的重视和研究。人力资源会计主要是研究组织人力资源的成本与价值的计量和报告的问题,包括人力资源成本会计和人力资源价值会计两大基本内容。把人力资源纳入会计系?#24120;?#24314;设有中国特色的人力资源会计体系,对于我国在下个世纪在世界站稳脚跟,有着极其重要的意义。 一、构建人力资源会计体系是客观经济条件变化的必然要求 传统会计模式下,企业根本不需要在会计系统和财务报表中单独?#20174;?#20154;力资源的成本和价值,即使对人力资源方面的投资也不需要资本化,而是直接作为期间费用处理。但会计决定于客观经济条件的变化,必须服务于特定的社会环?#24120;?#38543;着高科技的迅猛发展和知识经济的扑面而来,也为会计领域带来了新的课题。其中对人力资源的会计处理问题就是核心课题之一。 知识经济时代对智力的要求?#28909;魏我?#20010;经济时代都要高,可以说以智力为基础的智能经济是知识经济的一个重要特征。高新技术成果的大量问世,专利发明的激增,计算机软件的不断开发和更新换代,咨询服务业的方兴未艾,以及教育在经济发展中的决定性作用都是智能经济的重要体现。智能经济要求把智力作为一个基本的经济要素,智力作为资本的观念深入人心。智力的开发和利用对经济增长的?#27605;?#36234;来越大。在智能经济社会,知识成为身份的象征,受教育程度越高,掌握知识越丰富,创新能力越强的人越受到社会的尊重和欢迎。今后的世界竞争将成为以经济为基础,从自然资源的竞争推向了人才智力资源的竞争,形成了以高新技术为主导的知识总量和科技实力的竞争。在以知识为基础,以智力为资源的经济社会里,人才智力资源成为了第一资源、第一资本和第一财富。正如在资本主义早期出现复式簿记一样,构建人力资源会计体系是适应客观经济条件变化,迎接知识经济挑战的必然要求。 二、构建人力资源会计的特殊理论前提 人力资源会计作为会计学的一个分支,具体来讲属于财务会计的范畴。因此它必须具备〈企业会计准则〉所规定的建立财务会计所必须的一般理论前提,即财务会计的四个基本假设会计主体、持续经营、会计分期和货币计量。但是作为一种以货币?#38382;椒从?#24182;控制经济组织中的人力资源成本和价值的管理活动,它还要具备一些特殊的理论前提,否则建立人力资源会计体系仍是一句空话。 1、更新资产观念,把人力资源纳入资产范畴,根据会计?#31995;?#23450;义,资产是企业拥有或控制能以货币计量的经济资源,包括各种财产、债权和其他权利。连人力资源会计提出之前,有许多学者认为,人力资源具有极大的不?#33539;?#24615;,且将人的价值货币化?#20852;?#20154;的尊严,?#23548;?#19978;必须澄清,对人力资源的计价并不是对人明码标价,而是对人的劳动能力及对这种能力所创造价值的计量。人力资源是指企业所拥有或控制的,可望向企业流入未来经济利益的人力资源,它包含着直接或间接增加企业现金或其他经济利益的潜力。因而人力资源完全符合资产的定义。在知识经济形态下,对于在微观经济主体收益形成中起决定性作用的人力资产,在会计运行系统的特点就应加以确认,将其资本话,使之既能全面地?#20174;?#24494;观经济主体人力资源价值,同时又能使人力资本得?#21592;?#20540;和增值。 2、人力资源不应作为经济主体的债权,而应作为所有者权益。?#20013;?#30340;会计制度没有把劳动产权纳入应有的管理范围,也没有对人力资源和劳动权益进行相应的?#20174;常?#22240;而导致了会计核算内容的不完整性,造成了人们认识观念的错位,认为工资收入是收益性分配,在帐务处理上用负债类帐户“应付工资”等来?#20174;场?#36825;就剥夺了属于劳动者那部分固有权益,掩盖了剩余价值分配不公的事实。人力资源内存于具体的某个劳动者的身体,这个人自?#27426;?#20854;拥?#20852;?#26377;权,当人力资源成为最重要的资产?#20445;?#36824;把人力资源当作负债而把它排斥于所有者权益之外的话,这对于调动劳动者的积极性、创造性和推动社会的进步,将造成巨大的?#22909;?#24433;响。而且由于经济主体的盈余分配没有强调劳动权益的份额,也就不?#20174;?#20107;物的本来面貌,导致本末倒置的错误。 3、最大限度地克服人力资源价值不?#33539;?#24615;的影响,尽管人力资产是一件可以为企业带来现金流入的资产,但由于难?#36234;?#23450;其在收益形成过程中的作用程度,因而人力资源为企业所提供的未来利益无法?#33539;ǎ?#32780;且它没有储存价值,因此人力资产相对于其他资产来讲最具有不?#33539;?#24615;。这种不?#33539;?#24615;主要表现在两个方面,一方面是人力资源价值会因管理水平、个人努力、科技进步、教育培养等出现增值减值变动;另一方面人力资产所有者是人本身,在微观经济主体的组织间发生转移,不需要借助外界的力量,在利益机制的驱使下,就可以自主地发生转移,这种转移不仅使原组织资产减少,而且可能造成更大的损失,因为在人为资产转移的同?#20445;?#36824;有由其产生的商业秘密等也同时发生转移。最大限度地克服人力资产不?#33539;?#30340;影响,关键是对人力资源增减量的计量。国际会计准则委员会(IASC)在对付会计环?#25345;?#30340;不?#33539;?#24615;所提出的建议中,把不?#33539;?#24615;的程度按概率进行划分。尽管这是一种建立在主观估计基础之?#31995;?#35745;量,但它却为计量人力资源未来收益的途径指明了光辉的前景。对人力资源未来收益的计量问题一经解决,人力资源作为资产就有了更充分的理论依据,就能最大限度地克服人力资源价值不?#33539;?#24615;的影响,人力资源会计体系才能得以真正地建立。 4、人力资源信息具有相关性。在知识经济条件下,智力资本是第一资本;在人本管理时代,人是万物的核心和一切生产活动的中心。因此不能仅把人力资源作为管理会计的内容,还呀把它作为财务会计对外报告的重要组成部分,因为无论是对于管理者、合伙人,还是对于债权人、鼓动来说,企业的人力资源信息,无疑是最重要、最相关的信息。 三、构建人力资源会计体系要在?#23548;?#20013;做好基础性工作 人力资源会计体系的构建虽然是?#38382;扑?#36843;,但决不可能一蹴而就。除?#31169;?#20915;人力资源作为管理会计的内容,还要把它作为财务会计对外报告的重要组成部分,因为不论是对于管理者、合伙人,还是对于债权人、股东来说,企业的人力资源信息,无疑是最重要、最相关的信息。人力资源会计体系的构建虽然是?#38382;扑?#36843;,但决不可能一蹴而就。除?#31169;?#20915;人力资源会计理论?#31995;?#38382;题之外,我们还要在?#23548;?#20013;做好以下几个方面的基础性,只有这样,构建人力资源会计体系才能水到渠成。 1、用立法的?#38382;餃范?#20154;力资源会计的权威性。对于企业所拥有的人力资产要用法律法规加以确认,同时对人力资产的流动和交易,国家要出台相应的法律法规予以支持和规范。此外国家要修改一些相应的法律法规,如规定必须把人力资源信息如实地在对外财务报表中披露?#21462;?#23588;其要在法律上明确,人力资源的所有权属于人本身,但在受聘期间,人力资源的配置要服从企业管理的需要,企业对其拥有使用权。 2、把货币计量与非货币计量相结合,定量分析与定性分析相结合。人力资源会计的对象是人本身,因此人力资源价值的许多特性是货币指标所不能表现的,而且影响人力资源价值的个人、组织和社会等诸多方面的因素也远非货币计量所能?#33539;?#30340;,因而人力资源会计除了运用精确的货币计量之外,还可以运用非货币方法计量。譬如采用机会成本、影子价格、模糊数学模型?#21462;?#22312;这一方面,一些西方会计界的学者所做的研究值得借鉴。对人力资源的货币计量与非货币计量相结合,决定了在会计报告中除了进行定量?#20174;?#22806;,还需用必要的文字说明进行定性分析。只有?#35759;?#37327;分析与定性分析相结合,才能更完整地?#20174;称?#19994;的人力资源状况。 3、培育高素质的会计人才,加强人力资源会计管理。人力资源会计不仅管理着企业的人力资源,而且需要高素质的会计人才进行操作。因为尽管人力资源会计被公认是财务会计的分支,但是与传统的财务会计相比,它的计量与核算方法更为复杂,技术性更强。尤其在非货币计量上,要使结果更趋近于科学,这就要求会计人员不仅要有丰富的经验和深厚的会计理论基础,还要掌握概率论、建立数学模型、电?#38405;?#25311;分析等相关知识。这就需要培育高素质的会计人员,使他们不但具有获取知识的学习技能,更要使他们具有转化知识的创新技能,并使之运用于?#23548;?#20174;而做好人力资源会计管理工作。 4、加强微观经济主体的人本管理。人力资源价值除了来自本身的技能、性格、健?#26723;?#29366;况外,还受企业管理方式的影响。毕竟人不是机器,有自己的情?#23567;?#21916;好,容易情绪化。因而实行和加强人本管理至关重要。实现人本管理要多管齐下,如采取措施加?#31185;笠的?#37096;的民主建设,建设文明健康的企业文化,鼓励竞争和创新,关心员工日常生活?#21462;?#21152;强人本管理,有利于人力资产的保值增值。 四、建设有中国特色的人力资源会计体系 目前我国对人力资源会计的研究还?#23545;?#19981;够,主要问题是在理论上尚不够完善,且大部分都来源于一些西方人力资源会计理论的编译和介绍,消化和吸收不够,没有形成自己的特色。而且中国企业人员编制以及公有制企业员工在生产中的地位与西方资本主义国家有本质的不同,适合西方国家的理论与?#23548;?#21364;不一定适合中国国情,因此我们应当从中国的?#23548;?#20986;发,建设有中国特色的人力资源会计体系。 1、以马克思主义政治经济学为指导,同时借鉴西方人力资源会计的理论与方法。因为我国是社会主义国家,我们研究人力资源会计的目的之一是最大限度地调动微观经济主体员工的积极性和创造性,为社会创造更多的财富?#27426;?#19981;同于资本家为为获取高额剩余价值而研究如何更多、更好地剥削员工。坚持以马克思主义政治经济学为指导,可?#21592;?#35777;我们的研究方向正确。同时我们应该本着引进与消化、吸收和创新相结?#31995;脑?#21017;,大胆借鉴西方的相关理论与?#23548;?#20363;如我国会计界提出的“劳动者权益会计?#26412;?#26159;西方人力资源会计理论引进、吸收后的创新。 2、从国情出发,加强对人力资源会计的科学性、实用性和可操作性研究。人力资源会计的科学性主要表现在其理论?#19979;?#36753;严密,其方法体系,包括确认方法、计量方法等都具有科学性。其实用性是指它提供的会计信息要满足各个方面的需求。为此,在会计指标的选择上,不但要满足财务会计对外披露的要求,还要适应管理会计的需要,因此在计量上要采取公允合理的计量模式是现实的选择。这就需要我们摒弃传统思想,把人力资本在知识经济形态下创造的现金流量收益、金融衍生产品以?#20013;?#24066;价交易发生的现金流量等按历史成本计量模式无法计量的,采用公允的?#20013;?#20215;值计量模式计量。在对人力资源的计量上,要把货币计量和非货币计量相结合,同时应根据各地区、行业的电算化进展程度,开发相应的人力资源会计软件,增强在计量上和核算?#31995;淖既?#24615;与可操作性。 3、在我国条件适宜的地区和行业,积极开展试点工作。如?#26412;?#30340;中关村、陕西的杨陵等高科技公司,科研机构比较密集的地区以及一些专业性、技术?#36234;?#24378;的行业,如会计师事务所、律师事务所、财务公?#23613;?#36275;球俱乐部、专科医院?#21462;?#22312;这些地区和行业率先启动人力资源会计程序,使其真正进入?#23548;?#22312;核算主体的帐户中,“人力资产”帐户将成为企业投资人和会计信息使用者最关注的一个关键帐户。通过试点工作的逐步深入,人力资源成本的确认和计量程序日益普遍地得到应用,人力资源的摊销成本也会进入企业生产成本的构成之中,并且其所占比例也会逐渐提高。在试点地区和行业,其微观经济主体在会计报告中将正式进入企业财务管理体系。总之,通过逐步推进的试点工作,并能及时解决试点中遇到的一些特殊问题,就一定回?#19994;?#36866;合国情的有中国特色的人力资源会计体系的构建之路,为二十一世纪人力资源会计在我国的全面铺开做好准备。 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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