對(duì)人力資源會(huì)計(jì)核算的探討外文翻譯

1、對(duì)人力資源會(huì)計(jì)核算的探討 人力資源會(huì)計(jì)是在運(yùn)用經(jīng)濟(jì)學(xué)、 組織行為學(xué)原理的基礎(chǔ)上， 由人力資源管理 學(xué)與傳統(tǒng)會(huì)計(jì)學(xué)相互結(jié)合， 相互滲透所形成的一類專門會(huì)計(jì)知識(shí)。 目前，人力資 源會(huì)計(jì)尚沒(méi)有統(tǒng)一的定義， 筆者認(rèn)為，人力資源會(huì)計(jì)是確認(rèn)和計(jì)量經(jīng)濟(jì)組織中人 的價(jià)值、成本和使用效果， 為管理者及外界利害關(guān)系人或機(jī)構(gòu)提供人力資源信息 的一個(gè)信息系統(tǒng)，是會(huì)計(jì)信息系統(tǒng)的一個(gè)子系統(tǒng)。一、人力資源會(huì)計(jì)核算的對(duì)象 人力資源是指某個(gè)特定人口總體所具有的勞動(dòng)能力的總和， 是勞動(dòng)力人口數(shù) 量與勞動(dòng)力人口質(zhì)量?jī)烧叩木C合。 人力資源會(huì)計(jì)核算的對(duì)象是人力資源， 就某個(gè) 經(jīng)濟(jì)組織（如各類企業(yè)、盈利性的事業(yè)單位等）來(lái)說(shuō)，人力資源的占

2、用形式表現(xiàn) 為“人力資產(chǎn)”，來(lái)源形式表現(xiàn)為“人力資本”人力資產(chǎn)是指企業(yè)擁有或控制的 能以貨幣計(jì)量的人力經(jīng)濟(jì)資源， 即通過(guò)人力資產(chǎn)的使用和支配能為經(jīng)濟(jì)組織帶來(lái) 未來(lái)的經(jīng)濟(jì)利益。人力資產(chǎn)是以“人”成為企業(yè)的勞動(dòng)者為標(biāo)志，以未來(lái)收益中 視為人力資源產(chǎn)生的部分的現(xiàn)值作為計(jì)價(jià)尺度， 它在性質(zhì)上類似無(wú)形資產(chǎn)， 但其 價(jià)值不因使用而攤銷。企業(yè)在員工的招聘、測(cè)試、錄用與培訓(xùn)、人力資源開發(fā)等 方面的投資，應(yīng)作為“人力投資”予以資本化，它在性質(zhì)上類似遞延資產(chǎn)，應(yīng)在 預(yù)計(jì)受益年限內(nèi)攤銷。 人力資本是與人力資產(chǎn)相對(duì)應(yīng)的概念， 代表勞動(dòng)力的所有 權(quán)投入企業(yè)形成的資金來(lái)源， 它的確立意味著要承認(rèn)勞動(dòng)者在經(jīng)濟(jì)組織中的應(yīng)有

3、地位。我們可以把人力資本稱為“勞動(dòng)者權(quán)益” ，則人力資源會(huì)計(jì)的會(huì)計(jì)恒等式 為“人力資產(chǎn) =人力資本（勞動(dòng)者權(quán)益） ”。如把人力資源會(huì)計(jì)同傳統(tǒng)會(huì)計(jì)綜合起 來(lái)，把“人、財(cái)、物”都作為整個(gè)會(huì)計(jì)系統(tǒng)核算的對(duì)象， 則會(huì)計(jì)恒等式應(yīng)改為 “財(cái) 物資產(chǎn)+人力資產(chǎn)二債權(quán)人權(quán)益+所有者權(quán)益+勞動(dòng)者權(quán)益”，其中：債權(quán)人權(quán)益的報(bào)酬是利息，所有者權(quán)益的報(bào)酬是紅利（或股利） ，勞動(dòng)者權(quán)益的報(bào)酬是工 資。對(duì)人力資源會(huì)計(jì)按其核算對(duì)象的分類，會(huì)計(jì)界也有不同的認(rèn)識(shí)。埃里克?弗蘭霍爾茨認(rèn)為，人力資源會(huì)計(jì)分為人力資源成本會(huì)計(jì)和人力資源價(jià)值會(huì)計(jì)兩大體 系；國(guó)內(nèi)有些知名會(huì)計(jì)學(xué)者認(rèn)為， 人力資源會(huì)計(jì)可分為人力資源財(cái)務(wù)會(huì)計(jì)和人力 資源管理會(huì)

4、計(jì)兩大體系。 這兩種分類方法均與現(xiàn)代會(huì)計(jì)的分類方法有差異。 我們 可以把人力資源會(huì)計(jì)劃分為既相互聯(lián)系而各自又有其特點(diǎn)的人力資源財(cái)務(wù)會(huì)計(jì)、 人力資源成本會(huì)計(jì)、 人力資源管理會(huì)計(jì)三個(gè)分支， 它們的內(nèi)容分別對(duì)應(yīng)并歸屬于 傳統(tǒng)的財(cái)務(wù)會(huì)計(jì)、成本會(huì)計(jì)、管理會(huì)計(jì)，使傳統(tǒng)會(huì)計(jì)學(xué)科的內(nèi)容更加豐富。傳統(tǒng) 的財(cái)務(wù)會(huì)計(jì)、 成本會(huì)計(jì)、管理會(huì)計(jì)增加人力資源的會(huì)計(jì)核算內(nèi)容后， 仍然可以通 過(guò)內(nèi)容與方法上的相互交叉和借鑒， 來(lái)保持它們之間的聯(lián)系， 使整個(gè)會(huì)計(jì)系統(tǒng)保 持其完整性和統(tǒng)一性。二、人力資源財(cái)務(wù)會(huì)計(jì)對(duì)人力資源的會(huì)計(jì)核算， 就是在傳統(tǒng)的財(cái)務(wù)會(huì)計(jì)的基礎(chǔ)上增加人力資源會(huì)計(jì) 的核算內(nèi)容，即增設(shè)相應(yīng)的帳戶， 并在會(huì)計(jì)報(bào)表中增加披

5、露人力資源信息的指標(biāo) （項(xiàng)目）。1. 帳戶設(shè)置。根據(jù)人力資源會(huì)計(jì)核算的要求，需增設(shè)以下幾個(gè)帳戶：“人力資產(chǎn)”帳戶，屬資產(chǎn)類帳戶，用來(lái)核算企業(yè)人力資產(chǎn)的增減變化情 況，借方登記人力資產(chǎn)的增加數(shù)，貸方登記人力資產(chǎn)的減少數(shù)，其余額在借方。 人力資產(chǎn)的計(jì)價(jià)應(yīng)由權(quán)威的人力資產(chǎn)評(píng)估機(jī)構(gòu)， 結(jié)合企業(yè)每個(gè)員工或員工的整體 素質(zhì)及其在組織中發(fā)揮的作用等， 采用科學(xué)的方法進(jìn)行評(píng)估。 由于勞動(dòng)有簡(jiǎn)單勞 動(dòng)和復(fù)雜勞動(dòng)、 體力勞動(dòng)和腦力勞動(dòng)之分， 為了反映人力資產(chǎn)的質(zhì)量， 該帳戶應(yīng) 按勞動(dòng)的“等級(jí)” 設(shè)置明細(xì)分類帳。 “人力資本” 帳戶，屬勞動(dòng)者權(quán)益類帳戶， 用來(lái)核算企業(yè)勞動(dòng)者權(quán)益的增減變化情況， 貸方登記勞動(dòng)者權(quán)益的

6、增加數(shù)， 借方 登記勞動(dòng)者權(quán)益的減少數(shù)， 其余額在貸方。 該帳戶應(yīng)按具體的勞動(dòng)者設(shè)置明細(xì)分 類帳?！叭肆ν顿Y”帳戶，屬資產(chǎn)類帳戶，用來(lái)核算企業(yè)在員工的招聘與培訓(xùn)、 人力資源開發(fā)等方面的投資及攤銷情況， 借方登記企業(yè)對(duì)人力資源的投資成本應(yīng) 予資本化的部分，貸方登記每期攤銷數(shù)，余額在借方?！叭肆M(fèi)用”帳戶，屬 期間費(fèi)用類帳戶， 借方登記企業(yè)對(duì)人力資源的投資成本應(yīng)費(fèi)用化的部分及人力投 資（資本化部分）的每期攤銷數(shù)，貸方登記期末結(jié)轉(zhuǎn)到“本年利潤(rùn)”帳戶借方的 數(shù)額。由于該帳戶的設(shè)置， 傳統(tǒng)財(cái)務(wù)會(huì)計(jì)中與核算人力資源投資成本有關(guān)的帳戶 （如“管理費(fèi)用”等帳戶）的核算內(nèi)容應(yīng)予調(diào)整。需要說(shuō)明的是，人力費(fèi)用是勞

7、動(dòng)力的取得、 維護(hù)與發(fā)展成本已費(fèi)用化的部分； 而工資是勞動(dòng)力的使用成本， 應(yīng) 在“應(yīng)付工資”帳戶中核算并分配到相關(guān)的成本費(fèi)用帳戶中。2. 帳務(wù)處理。如企業(yè)沒(méi)有人力資源的記錄，應(yīng)根據(jù)人力資源評(píng)估機(jī)構(gòu)的評(píng) 估結(jié)果，借記“人力資產(chǎn)”帳戶，貸記“人力資本”帳戶；當(dāng)雇員被錄用時(shí)，應(yīng) 根據(jù)對(duì)其評(píng)估的價(jià)值編制相同的分錄； 年終， 企業(yè)應(yīng)對(duì)其人力資源進(jìn)行 “財(cái)產(chǎn)清 查”，由人力資源評(píng)估機(jī)構(gòu)對(duì)人力資源重新評(píng)估其價(jià)值以保證“帳實(shí)相符”和會(huì) 計(jì)報(bào)表的真實(shí)性， 如評(píng)估價(jià)大于原帳面價(jià)應(yīng)按差額部分， 借記“人力資產(chǎn)” 帳戶， 貸記“人力資本”帳戶。反之，則作相反的分錄。如企業(yè)經(jīng)營(yíng)終止清算，應(yīng)按 清算日的帳面原值，借記“人

8、力資本”帳戶，貸記”人力資產(chǎn)”帳戶。當(dāng)雇員 被解雇后應(yīng)按評(píng)估價(jià)借記“人力資本”帳戶，貸記“人力資產(chǎn)”帳戶。結(jié)轉(zhuǎn)人 力資源開發(fā)成本時(shí) ,借記“人力投資”帳戶，貸記“人力資源開發(fā)”帳戶（該帳 戶的結(jié)構(gòu)見“人力資源成本會(huì)計(jì)”部分）。企業(yè)進(jìn)行人力資源的投資時(shí)，借記“人力費(fèi)用” 帳戶，直接費(fèi)用化的部分， 借記“人力投資” 帳戶（資本化的部分）， 貸“現(xiàn)金”等帳戶；攤銷人力投資時(shí)，借記“人力費(fèi)用”帳戶，貸記“人力投資” 帳戶。期末，結(jié)轉(zhuǎn)人力費(fèi)用時(shí)，借記“本年利潤(rùn)”帳戶，貸記“人力費(fèi)用”帳 戶。3. 會(huì)計(jì)報(bào)表。為了披露人力資源的會(huì)計(jì)信息，應(yīng)對(duì)傳統(tǒng)的會(huì)計(jì)報(bào)表指標(biāo)項(xiàng)目 進(jìn)行適當(dāng)?shù)恼{(diào)整?！叭肆M(fèi)用”項(xiàng)目應(yīng)列示在損

9、益表的“管理費(fèi)用”項(xiàng)目之下，作為“營(yíng)業(yè)利 潤(rùn)”項(xiàng)目的減項(xiàng)。三、人力資源成本會(huì)計(jì)1. 人力資源成本的涵義。美國(guó)會(huì)計(jì)學(xué)會(huì)認(rèn)為，“成本是為了一定目的而付出的（或可能付出的）用貨幣測(cè)定的價(jià)值犧牲” 。這個(gè)定義的外延相當(dāng)廣泛，遠(yuǎn)遠(yuǎn) 超出了產(chǎn)品成本概念的范圍。 人力資源成本有廣義和狹義之分， 廣義的人力資源 成本包括勞動(dòng)者被企業(yè)雇傭之前為了培養(yǎng)自身的勞動(dòng)能力所花的代價(jià) （勞動(dòng)力受 雇前成本） 和企業(yè)在員工的招聘與培訓(xùn)、 人力資源開發(fā)等方面所花的代價(jià) （勞動(dòng) 力受雇后成本）；狹義的人力資源成本僅指勞動(dòng)力受雇后的成本，也是人力資源 成本會(huì)計(jì)要研究的對(duì)象， 它可用歷史成本計(jì)價(jià)， 是企業(yè)核算人力投資的基礎(chǔ)。 勞

10、動(dòng)力受雇前的成本往往很難用歷史成本計(jì)價(jià)， 它是構(gòu)成企業(yè)人力資產(chǎn)的基礎(chǔ)， 常 常用評(píng)估的方法確定其重置價(jià)值。2. 人力資源成本會(huì)計(jì)的方法和程序。設(shè)置成本計(jì)算帳戶，即“人力資源開 發(fā)”帳戶，該帳戶的借方歸集勞動(dòng)力受雇后其成本應(yīng)予資本化的部分， 包括招聘 費(fèi)、選拔費(fèi)、培訓(xùn)費(fèi)、開發(fā)費(fèi)等項(xiàng)目，貸方登記雇員交給有關(guān)部門使用時(shí)結(jié)轉(zhuǎn)到“人力投資”帳戶借方的金額；勞動(dòng)力受雇后其成本直接費(fèi)用化的部分歸集在 “人 力費(fèi)用”帳戶的借方。成本計(jì)算，即在發(fā)生應(yīng)予資本化的招聘、選拔、培訓(xùn)、 開發(fā)等費(fèi)用時(shí)，借記“人力資源開發(fā)”帳戶，貸記“現(xiàn)金” 、“原材料”、“應(yīng)付工 資”等帳戶；雇員正式交付給有關(guān)部門使用時(shí)， 結(jié)轉(zhuǎn)人力資源

11、開發(fā)成本， 借記“人 力投資”帳戶，貸記“人力資源開發(fā)”帳戶。嚴(yán)格說(shuō)來(lái)，人力資源成本會(huì)計(jì)的內(nèi)容包括： 成本預(yù)測(cè)、 成本決策、成本計(jì)劃、 成本控制、成本核算、成本責(zé)任、成本分析、成本考核，其中人力資源的成本核 算是人力資源成本會(huì)計(jì)中最基本的內(nèi)容。當(dāng)然，人力資源成本會(huì)計(jì)的某些內(nèi)容， 如成本預(yù)測(cè)、成本決策、成本責(zé)任、成本考核也可以歸于人力資源管理會(huì)計(jì)。Of Human Resources of AccountingHuman Resource Accounting in the use of economics, organizational behavior, based on principle

12、s from Human Resource Management with the traditional accounting combined with each other and mutual penetration of the formation of a type of specialized accounting knowledge. At present, the human resource accounting is still no uniform definition, I believe that human resource accounting is to id

13、entify and measure the value of human Economic organization, cost and the results for managers and external interested parties or agencies to provide human resource Information in a message system is a subsystem of the accounting Information system.First, the object of human resources accountingHuma

14、n resources refers to a specific totality of the Population has the ability to work as the sum of the labor Population and labor force quality, combination of the two. Human Resource Accounting is targeted at human resources,on an Economic organizations (such as various types of enterprises, profit-

15、making institutions, etc.), human resources, the occupancy in the form of human assets, the source in the form of human capital . Human assets refer to enterprises owned or controlled by the human can be measuredin monetary Economic resources, namely, by the use and disposal of human assets for the

16、future of economic organization has brought economic benefits. Human Assets is based on person as a symbol of corporate workers to future earnings as p Art of human resources generated by the present value as a valuation measure, which is similar in nature intangible assets, but its value is not a r

17、esult of the use of the amortization. Enterprises in the employee recruitment, testing, hiring and training, human resource development, investment, should be used as human investment to be capitalized, it is similar in nature to the deferred assets should be amortized over the expected useful life

18、to benefit. Human capital is human capital that corresponds to the concept of ownership in the enterprise on behalf of the labor force the formation of sources of funding, it is meant to recognize the establishment of economic organizations working in its rightful place. We can human capital called

19、labor rights, then the human resource accounting accountings identities for the human capital = human capital (labor rights). Such as the Human Resource Accounting together with traditional accounting, the human, financial, and material resources accounting system as a whole, accounting for all the

20、objects, then the accounting identity should be changed to property assets, human assets = the interests of creditors + owners equity + workers rights, including: the interests of creditors remuneration is of interest, equity compensation is a dividend (or dividends), the compensation is wage labor

21、rights.Human resources accounting in accordance with its accounting classification of the object, the accounting profession have different understanding. Eric believes that human resource accounting is divided into the cost of human resources, accounting and human resources value accounting the two

22、systems; There are some well-known accounting academics believe that human resource accounting can be divided into human resources, Financial Accounting and human resourcesmanagement the two systems of accounting. Both classifications are related to the classification of modern accounting methods ar

23、e different. We can plan their human resources will be divided into interrelated and each has its characteristics of human resource financial accounting, human resources cost accounting, human resources management, accounting three branches, corresponding to their content, and vested in the traditio

24、nal financial accounting, cost accounting, management accounting, the traditional accounting disciplines enriched. The traditional financial accounting, cost accounting, management accounting to increase human resources, accounting content, can still be content and methods through the cross-cutting

25、and drawing, to maintain the link between them so that the whole accounting system to maintain its integrity and unity of sex.2, Human Resources Financial AccountingIn human resources, accounting, traditional Financial Accounting is based on the increase in human resources accounting accountings con

26、tent, that is, the corresponding additional accounts, and an increase in the accounting statements of Information the disclosure of human resources indicators (project).1. Account Settings. According to the requirements of human resource accounting is required the following additional accounts: huma

27、n assetsaccount, an asset class account, and is used to account for changesin corporate human assets,changes in circumstances, the borrower human assets registered an increase in the number of lenders to reduce the number of registered human assets and its balance in the debit. The valuation of huma

28、n assets by the authority of human assets evaluation agencies, combined with business each employee or employees overall quality and its role in the organization, and so on, using scientific methods for evaluation. As a simple labor and labor complicated labor, physical and mental work the points, i

29、n order to reflect the quality of human assets, the account should be working the level is set. human capital account, an account that labor rights categories used to account for changes in corporate change labor rights, the lender registered increase in the number of labor rights, labor rights and

30、interests of the borrower to reduce the registration number of the balance in credit. The account should be a specific set worker. human investment account, an asset type Account, is used to account for enterprises in the staff recruitment and training, human resources development, Investment and am

31、ortization situation, the borrower registration of business-to-human resources, Investment costs should be capitalized p Art of the , the lender amortization of the registration number of each, the balance in the debit. human costs account, is a period cost category accounts, debit registered busine

32、ss Investment in human resources costs should be p Art of the cost-oriented and human investments (capitalized portion) of each of the amortization of the number of registered credits carried forward to the end of this annual profits account, the amount of the borrower. Because the account settings,

33、 traditional Financial Accounting and accounting for the cost of investment in human resources-related accounts (such as management fees and other accounts) should be adjusted the accounting of the contents. Be noted that the human cost of labor acquisition, maintenance and Development costs have be

34、en part of the cost-oriented; while the use of wage labor costs, should be in the wages be paid account assigned to the associated accounting and cost accounts.2. Accounting treatment. If enterprises do not have records of human resources, human resources assessment agencies should be based on the a

35、ssessment results, debit human assets account, and credited to human capital account; when the employee is hired should be based on its assessment of the value of the preparation of the same the sub-record; year-end, enterprise should carry out its human resources property, inventory, human resource

36、 assessment by the agency to re-assess the value of human resources in order to ensure accounts in reality and the authenticity of financial statements, such as the evaluation value is greater than the original account face value should be the difference, debit human assets account, and credited to

37、human capital account. On the contrary, be regarded as the opposite of the entries. If the term in ati on of liquidati on of bus in ess shall be the day of reck oning the original value of the book, debit human capital account, and credited to human capita l acco unt. Whe n the employee is dismissed

38、 after the price of a debit should be assessedhuman capital account, and credited to human capital account. When the cost of carry-over of human resources development, debit human investment account, and credited to human resource development account (the account structure is shown in Human Resource

39、s Cost Accounting section). enterprises investment in human resources, the debit human cost account, the direct costs of the part, debit human investment account (the capital of the part), loan-to cash and other accounts; Amortization of investment in human resources, the Debit human cost account, a

40、nd credited to human investment account. End of the period, carry-over of human cost, the debit profits this year account, and credited to human cost accounts.3. Accounting statements. Order the disclosure of accounting information of human resources to deal with the traditional indicators of financ

41、ial statements for making appropriate adjustments.Human cost items should be listed in the income statement of the management costs under the project, as the operating profit projects deduction.Third, human resources Cost Accounting1. The meaning of human resource costs. American Accounting Associat

42、ion believes that cost is paid for a certain purpose (or the possible costs) with the value of the currency determined to sacrifice. The extension of this definition quite extensive, far beyond the scope of the concept of product cost. Human resource costs are the broad and narrow sense, the broad h

43、uman resource costs, including workers employed by businesses in order to develop their own work before the ability to spend the cost of (pre-employment labor costs) and enterprises in staff recruitment and training, human resources development, and so spent the cost (after the cost of labor employed); narrow sense refers only to the human resource cost labor force employed in costs, but also of human resources Cost Accounting to be the object of study, which used historical cost pricing, enterprise investment in human resources accounting basis. Pre-employment cost of labor is often difficul