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The properties of the assets accounting confirmation from the characteristics of human resources

Author: LiMingZhen From: www.yourpaper.net Posted: 2010-05-31 19:49:47 Read:
[Abstract] assets attribute to solve human resource from the theory and practice of the research and implementation of one of the main problems of human resource accounting.This paper attempts to start from the characteristics of human resources inherent, through the analysis of the human resources and other resources of different characteristics of many difficulties, as a special kind of assets in the accounting recognition of human resources, and comprehensive application of related theories are discussed and analysis of human resources capital property and accounting confirmation.
[keyword] human resource accounting assets attributes of accounting confirmation

In the increasing emphasis on enterprise human resources background, research and implementation of human resource accounting is of great theoretical and practical significance.Research and implementation of human resource accounting, the accounting recognition and measurement of a primary issue is to solve human resources from theory and practice.Over the years, done a lot of research in academic circles and enterprise circles, made many valuable results, but the current human resource asset attributes and accounting recognition still has many different understanding and misunderstanding, so the discussion is still an important theoretical and practical problem to confirm human resource assets property accounting.If not, as the carrier of knowledge, human resources for confirmation, measurement and report of accounting information system, then the information is not comprehensive, not sufficient, so the human resources accounting research will emerge as the times require.But today the human resource accounting has not been widely applied in the accounting practice, the main reason is the measurement, accounting and reporting of human resources as well as in practice, there are still some problems.If not, as the carrier of knowledge, human resources for confirmation, measurement and report of accounting information system, then the information is not comprehensive, not sufficient, so the human resources accounting research will emerge as the times require.But today the human resource accounting has not been widely applied in the accounting practice, the main reason is the measurement, accounting and reporting of human resources as well as in practice, there are still some problems.If not, as the carrier of knowledge, human resources for confirmation, measurement and report of accounting information system, then the information is not comprehensive, not sufficient, so the human resources accounting research will emerge as the times require.But today the human resource accounting has not been widely applied in the accounting practice, the main reason is the measurement, accounting and reporting of human resources as well as in practice, there are still some problems.If not, as the carrier of knowledge, human resources for confirmation, measurement and report of accounting information system, then the information is not comprehensive, not sufficient, so the human resources accounting research will emerge as the times require.But today the human resource accounting has not been widely applied in the accounting practice, the main reason is the measurement, accounting and reporting of human resources as well as in practice, there are still some problems.If not, as the carrier of knowledge, human resources for confirmation, measurement and report of accounting information system, then the information is not comprehensive, not sufficient, so the human resources accounting research will emerge as the times require.But today the human resource accounting has not been widely applied in the accounting practice, the main reason is the measurement, accounting and reporting of human resources as well as in practice, there are still some problems.If not, as the carrier of knowledge, human resources for confirmation, measurement and report of accounting information system, then the information is not comprehensive, not sufficient, so the human resources accounting research will emerge as the times require.But today the human resource accounting has not been widely applied in the accounting practice, the main reason is the measurement, accounting and reporting of human resources as well as in practice, there are still some problems.If not, as the carrier of knowledge, human resources for confirmation, measurement and report of accounting information system, then the information is not comprehensive, not sufficient, so the human resources accounting research will emerge as the times require.

1 the particularity of human resources
Research and verification of assets property of human resources, must be specific for human resources have a clear and definite understanding and grasp.Compared with other economic resources of the enterprise, human resource is unable to compare with other resources, these features can be summarized as the following four aspects:
1.1 human resources with the biological and social nature of
Human resources to human body as the carrier, is a life of "live" resources, natural physiological characteristics and life cycle characteristics with human.At the same time, human labor is a kind of social cooperative labor, workers in a certain social relationship with the division of labor in the corresponding group engaged in labor activities, constitute the foundation of human resources of the society.Reproduction of social and economic conditions on the human resource plays a decisive role.
1.2 human resources with intelligence and subjective activity of
Unlike other creatures, human resources have self-awareness, self - motivation and development motivation and ability, and through continuous intelligence investment and development, make its function expands ceaselessly, ability to work continuously to accumulate, the continuation and enhancement.It is the intelligence of the human resources, the human resources initiative strong.
1.3 human resource is renewable and timeliness of
Human resources are renewable resources, through the continuous replacement of the individual and the labor cost and reproduction reproduction cycle of human resources.Of course, the reproduction of the reproduction of human resources from different biological resources, in addition to the general laws of biology, but also affected by the human consciousness and human activities and regulation.The formation of human resources, development and use of time.Different age stages in labor, the labor capacity are not the same, with the passage of time, the best value of human resources will have to reduce or even loss of function.Human resources long-term idle or configuration, used improperly, it will cause serious waste of human resources.
1.4 human resources are independent and shared
Human resources to the individual as the unit, independent exists in every living individual, but also is influenced by their different physiological status, ideas and values.At the same time, the human resources as the independent factor of production, not only can be used by an organization, also can be used by other organizations, and even for the whole social welfare, with external benefit is very strong, which embody the sharing of human resources.In addition, it also has the controllability, dominant and internal friction and other characteristics.

2 human resource assets accounting recognition and measurement of the difficulty of
It is because of human resources assets with these particularity, thus to confirm the existence of many difficulties and measurement as a corporate asset in accounting, includes:
Recognition and measurement of 2.1 human resources difficult to measure
with actual cost
Which involves many subjective factors and assumptions, the model is too complicated, therefore, has not with the traditional financial accounting, management accounting can only as a component to provide information.
2.2 human resource ownership limits the difficulty of
Enterprises can cooperate through the relation between the form of contract to build human capital owner of property rights and other property owners, but the human resources can only belong to the personal carrier, the value of human resources by individual volition, influenced by the physiological status, thoughts, attitude and concept of value.So human resource ownership problem is the core of human resources accounting and the essence, not to solve this problem is unable to stimulate labor enthusiasm, not to stimulate the vitality of enterprises.This is the inherent requirement of knowledge economy, human resource accounting must face the problem.
Flow and value of 2.3 human resources of the contradiction between
From the point of view of the flow of talent, enterprises often take some restrictive measures to limit the flow of talent, in order to avoid the loss of assets, resulting in the unnecessary loss of corporate assets, loss of reliability about human resource accounting information; on the other hand, while the value of human resources is to flow continuously to preserve and increase the value of learning.This paradox bring difficulties to the measurement and management of human resources assets.

2.4 human resource asset risks
Human resources may be due to accidents or other causes the lose their ability to create value for the enterprise, this uncertainty and loss may be caused by enterprises have unpredictable.And human resources in the enterprise to play the role of size may also be restricted by many other factors, so that the capitalization of human resources risk may be enlarged.
In view of the particularity of the property and assets confirmation of the human resource is different from other resources and measurement difficulties, so the academic circles on human resource assets property is not consistent understanding, such as some people think that human resource accounting, completely different from the "assets", it is with great uncertainty, can not be controlled by enterprises, it is difficult to use money to measure; some scholars think, people's value is changed, human and other resources in the same light, beneath the dignity of man.Many famous accounting scholars such as Canin (J.B.Canning) against human resources are recognised as assets.Because of some misunderstanding and deviation in understanding of existence, so although human resources may meet the definition of assets, human resources information relevant to investors is the decision-making, but had been abandoned in the scope of financial accounting.An objective point of view, human resources as an asset in accounting methods and techniques of traditional the confirmation and measurement of the existence of many difficulties, but it is difficult to identify, does not mean that can not be identified, the human resources as the enterprise of a kind of special resource, can update the ideas, the confirmation and measurement using new methods and technologies, has the academic circles have carried out extensive research and has achieved many valuable results.3 human resource assets property accounting confirmation
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