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And into the traditional accounting theory of human resource accounting

Author: CaoZuo From: www.yourpaper.net Posted: 2010-07-06 10:15:51 Read:
papers Keywords: physical assets, intangible assets of human resources assets human resources
Abstract: With economic development, human resource accounting has been much attention has focused, but how to be reflected in the accounting data, also worth exploring from accounting is a reflection of the economy and proposed human measure necessary resources assets. assets carrier from a macro point of view the asset classification and design comes down to the balance sheet carrier category to accurately reflect the types of assets clarity and various types of assets and liabilities and owners' equity of the relationship between the ratio.
Accounting is closely linked with the economy. When the wheels of the economy to move forward with the times, accounting, econometrics, control, supervision, audit tool is also changing. The source of the change as the measurement object main assets in the event of changes in the quality and quantity. When the pace of history into the IT era, the era of knowledge economy, the enterprise survival factor in the development is no longer only capital and technology, but also the human resource assets. The measurement of human resources assets reflected on the balance sheet or a blank. Intangible assets into the accounting statements, recording and measurement of the assets of the traditional accounting system and human resources is incompatible in many ways. Follow the traditional accounting theory can no longer accurate measurement of the value of the business, so follow the traditional accounting theory, make statements, but misleading to investors, and ultimately hinder economic development. Well, the metering system as an economic development services - accounting system, it should be a breakthrough and development.
assets carrier assets are classified into three categories
All along, the assets in the existing form is divided into tangible and intangible assets. Tangible and intangible assets for loss on the balance sheet. Human resource assets in its measurement unreliability, it neither determine the value of the physical assets and intangible assets to be amortized. The most fundamental reason is that the physical assets, intangible assets, human resources assets each carrier. The so-called carrier, refers to a variety of valuable assets attached object. Physical assets, it is the carrier itself, it is an objective reality, can touch, change in the form of the production process, the value of transfer and amortization, loss of assets can be measured reliably. Intangible assets are the fruits of knowledge or awareness class thinking. Implement patent certificates formal legal guarantee, socially accepted, can bring economic benefits, valuable certificates. Not see the intangible asset itself or touched. It is only with the physical assets combined to render out its role, efficacy and value. Human resource assets carrier who has the initiative, thinking, people have their own character. Therefore, the human resource assets have his own particularity. Human resource assets need physical assets to feed, they need to nourish intangible assets, in order to play his value.
So I believe that the assets should be divided into physical assets, intangible assets, to the three parts of the human resource assets were measuring, recording, control and accounting. The different carrier determines the different characteristics of the assets. Physical assets, intangible assets, human resources assets are inseparable. The physical assets intangible assets premise intangible assets only act on physical assets, in order to realize its value. Physical assets as a medium to recover the cost of an intangible asset, income. The realization of the value of human resources assets to physical assets and intangible assets integrated, organic fusion of science, and to adapt to the market to adapt to the times, more than physical assets and intangible assets original value and the same average return on investment. Human resource assets is based on the top of the intangible assets and physical assets, three cumulative pyramid, physical assets at the lowest level of intangible assets centered human resource assets on top of the intangible assets.
Second, the three categories of assets as the basis for the preparation of the balance sheet
Existing balance sheet asset class subjects listed by the size of the liquidity of the assets, in descending order. Divided into each of the assets attributed object: current assets, long-term investments, fixed assets, intangible assets and other assets. Outside the traditional balance sheet in addition to the intangible assets as a carrier in kind, can be measured accurately, constant value, to meet traditional accounting theory. Traditional accounting theory to the measurement of intangible assets on the existence of defects. Such as: the value of the trademark it really only takes registration costs and design fees? Suffer losses in the enterprise, the value of its trademark can keep up with the cost it takes to do? Intangible assets with uncertainty inclusion in physical assets can be measured reliably, the intangible assets have to use traditional accounting theory to measure, leading to a low total assets or overestimated. When it comes to human resources assets, although everyone is aware of, but the application of traditional accounting theory can not be recorded, measured, it can not reflect on the balance sheet.
In order to more accurately measured, record the types of assets that can be re-divided and classified in the original asset base. The different asset carrier divided into physical assets, intangible assets, the majority of the human resource assets in each asset of the internal mobility of the size of the breakdown of induction and arranged. Each of the three categories of asset items summarized its the same assets carrier relevant subjects.
Connotations of the physical assets of the balance sheet prepared on the basis of the traditional accounting statements, intangible assets Excluding the proceeds has been, the same methods and procedures. Its total represents the value of the physical assets of the enterprise. Definability, relevance, reliability, and measurable, consistent with the theory of traditional accounting.
Part of the measurement of intangible assets assets carrier is not the kind of physical shape. Recorded only meet the definability and measurement. The equity portion of the liability attributed only in the owner's equity and distribution. It has broken through the traditional accounting theory.
Human resource assets part of the measurement issues related to the human capital of the people-carrier. Only meet the definable and relevance of traditional accounting. And intangible assets, breaking the traditional accounting system. Human resource assets in the shareholders' equity in the liability part, be attributed only in the owner's equity and distribution.
Intangible assets and human resources assets part due to "capital surplus" in the owner's equity. As part of the balance of the assets of First Class. In the owner's equity, the paid-up capital should be changes in the law, is strictly limited. "Reserve" the presence or absence depends on whether the enterprise profitable. "Retained earnings" only with profit, human resources assets are not allocated as profit. Because the carrier is a person, the person is unable to allocate gives the. Entrepreneurs can not do without the human resource assets, assets of human resources needs of the enterprise is fixed. The liquidity of the assets of human resources and getting bigger, with a floating sexual similarity with the capital reserve contains the contents of the characteristics of traditional accounting, interest in the human resource assets classified as "capital surplus" is the most appropriate (such as The balance sheet is shown).
Third, the new theory, there should be a new method with suitable matching
Since the human resource assets in the account-Balance Sheet, the assets of human resources should go into all of the financial report. The purpose of the preparation of the financial report in order to provide useful information in economic decision-making, including changes in the financial condition, results of operations and financial condition of the enterprise information to users of financial reports. Users of financial reports including: investors, creditors, governments and their agencies, potential investors and creditors. Should ensure that the quality of financial reporting information at the time of preparation of the financial report.
The quality of financial reporting information refers to his usefulness, relevance and reliability. Usefulness is built on the basis of relevance and reliability. The relevance of financial reporting financial information must use decisions associated. Reliability refers to the financial report financial information to be true and reliable. Accounting is an information system first, truthfully reflect the business activities and financial condition are the basic requirements of the financial information. External financial reporting is to meet the needs of different users of financial information, if the user provide reliable financial information is untrue or false information, this financial report is not only can not play its due role, and even due to the wrong information, leading to users of financial reports on the financial situation of enterprises to make the opposite conclusion, and its decision-making mistakes.
Therefore, in order to ensure that the human resource assets into the financial reporting does not affect the quality of financial reporting, the new method should be compatible with the new theory.
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