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Establishment and accounting of human resources accounting

Author: NaHong From: www.yourpaper.net Posted: 2010-06-20 04:36:52 Read:
Abstract: Based on the concept of human resource accounting elaboration, discussed the importance of establishing the accounting and human resource accounting.
Keywords: human resources; accounting; accounting

Human resources accounting is an accounting procedure and method of the acquisition and use of the human resources, in providing accounting information to the enterprise and external information users at the same time, also pay attention to work to mobilize the enthusiasm of employees, promote the active use of intellectual resources.

1 the human resources accounting to establish

In 1980, Shanghai "Wen Wei Po" published the famous accounting expert Mr. Pan Xuhua's article, he put forward the research of our country must carry out the human resource accounting.Accounting Society of China "study group" feature in the new field of accounting at the Capital University of Economics and Business in 1999 and held the first "human resource accounting theory and method" seminar.Human resource accounting in China has been paid more and more attention, but its only in theory has been developed, in the practice application aspect still remain stagnant stage.In the establishment of human resource accounting in our country is very necessary and feasible.First of all, it is the requirement of users of financial information.It is the needs of the internal business management; secondly, the establishment of human resource accounting is the need of national macroeconomic regulation and control.Also the financial accounting principles.From the accounting principles to consider, processing the current accounting of human resources also have many misgivings.On the one hand, will be included in the cost of human resources investment against the accrual principle; on the other hand, human resource investment expenditure benefit period is not easy to distinguish, the magnitude of the benefit is even more difficult to measure.So from the perspective of compliance with accounting principles, the implementation of human resources accounting is very necessary.Through the implementation of human resource accounting, it can greatly improve the working enthusiasm and initiative of employees, but also can urge enterprises to maximize the potential of employees, rational decision making, so as to achieve the optimal allocation of human resources, thus greatly enhances the enterprise the profit rate of capital.More importantly, the worker becomes the rights and interests of the owners reflects the essence of the socialist system to a large extent.

2 human resource accounting

2.1 human resource accounting object
Accounting object of human resources accounting is human resources.As an economic organization, occupancy in the form of human resources for the "human capital", the source in the form of "human capital".Human assets are owned or controlled by the human can be measured in monetary economy resource, which can generate future economic benefits for the economy by the use and disposal of human assets.Human capital is a concept corresponding with the human assets, representing labor ownership investment enterprise to form the source of funds, it is meant to recognize the establishment shall have the status of the laborers in the economic organization.
2.2 human resource accounting

2.2.1 account settings
(1) "human capital" account.Genus of asset account, changes to accounting of enterprise human capital.Increasing the number of debit registers human assets, human assets credit registration number, the debit balance at.Because the labor with simple labor and complex labor, physical labor and mental labor division, in order to reflect the quality of human assets, the account should be set up subsidiary ledger by labor "grade".
(2) "human capital" account, belonging to the rights and interests of workers accounts, changes to labor rights and interests accounting in the enterprises, credit increase the number of registration of the rights of workers, the borrower to reduce the number of registration of the rights of workers, the balance in credit.The account should be set to the subsidiary ledger according to specific laborer.
(3) "human capital investment" account, is the asset account, used in the staff recruitment and training, human resource development investment and amortization of enterprise investment cost accounting, debit the registration of enterprise human resources should be capitalized, credit registration number each amortization, debit balance at.
(4) "human expenses" account, is a period expense accounts, investment cost of debit the registration of enterprise human resources should be the expense and manpower investment (capital of the parts) of each of the amortization amount credit registration number, the final node to "profit" account debit.That is, the human cost is achieved, the development and maintenance cost of labor has been the expense part, while the use of wage labor costs, should be in the "wages payable" account and assigned to the cost account.(5) "human resources development" account, part of the cost should be the capital of the account debits regulated labor employment, including recruitment costs, fees, training fees, selection and development fees, credit registration employees use the carry-over to the authorities to "human capital investment" account debit amount.Part separately after the direct costs of labor employment cost in "human expenses" account debits.
2.2.2.
(1) when the employee is hired, should be based on the value of human resources assessment agencies to assess, debit "human capital" account, credited to "human capital" account.At the end of the year, enterprises and property inventory of its human resources, the human resources evaluation institutions to assess the value of human resources in order to ensure the authenticity of accounts and accounting statements, such as the assessment of price is more than the original book value, according to the difference, debit "human capital" account, credited to "human capital" account, and then, as the opposite of the entries.
(2) when the employee is dismissed after should according to the assessment of the value of "human capital" debit account, credit the title of "human capital" account.
(3) in the recruitment, selection, training, development and other costs should be capitalized, debit "human resources development" account, credited to "cash", "bank deposit" account, the employee formally delivered to the use of the relevant departments, the carry-over cost of human resource development, debit "human capital investment" account, a credit to the "human resources development" account.
(4) the enterprise investment in human resources, debit "human cost" (direct costs of the parts) accounts, debit "human capital investment" (capital of the parts) account, credited to "cash" and other accounts.Amortization of human resources investment, debit "human expenses" account, credited to "human capital investment" account.
(5) the final, carry-over manpower cost, debit "profit" account, credited to "human expenses" account.
At present, research on the theory of human resource accounting in China, although the development.But still very not perfect, and most are from the western theory on translation, not closely linked with the national conditions, the full implementation of the human resources accounting has a long way to go, it will require theoretical workers and practice workers common efforts.
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