3 human resource the accountancy's contents
3.1 human resource the object that accountancy check
The human resource is the total of the labor to point a certain and particular population total have ability, is a labor force population quantity and labor force population quantity both of synthesize.Human resource the accountancy checks the object is a human resource, in regard to a certain economy organizes, the human resource takes up form performance as the " manpower property", the source form performance is a " manpower capital".The manpower property is to points the business enterprise own or control of can with economic resources in manpower that currency calculate, then pass the usage of the manpower property to can organize to bring the future and economic benefits for the economy with controling.Manpower capital representative the labor force ownership throws in the funds source of the business enterprise formation, it of the establishment mean to to admit the worker in economy organize of should have the position.
3.2 human resource the accountancy's confirmation
Our country 《 business enterprise accountancy standard 》 provision:" the property is a business enterprise to own or control of, can with the economic resources that currency calculate", the human resource matches the definition of the property completely.First, be the worker pass with business enterprise to sign to labor the contract, establishing to hire the 佣 and is hired 佣 relation, the business enterprise passes to pay the wages, guerdon, acquire to the control power of the labor force's resources, namely business enterprise acquisition or controled the usage power of the labor force's resources.The next in order, cost that human resource take place in its acquisition, development, maintain process with the income of the acquisition, is all what can calculate.Again, the human resource can bring the economic benefits for the business enterprise doubtless.So human resource is can for business enterprise an economic resources for controling, can calculating and can for business enterprise bringing economic benefits, the naturally is a property of the business enterprise, and is a count for much and special property.
3 contents of the human resource accountingses
3.1 objects of the human resource accounting adjust account
The man power resource mean the sum of the labor capacity that a certain and particular population intake workinteger have, is the man power population quantity and the man power population masses both of synthesis.The human resource accounting adjust account object is a man power resource, in regard to a certain economic organization, the occupation form performance of the man power resource for" assets of man power", the source form performance for" human capital".The assets of man power mean the enterprise own or control of can with the economic resource of man power that money calculate, the scilicet pass the praxis and dominantions of the man power assets and can bring the prospective economic interest for the economic organization.Constituent source of funds of the man power fee invest enterprise of representative of human capital, it really signs to mean to to recognize the human power in the economic organization of should have the stance.
3.2 validations of the human resource accountings
Our country 《 the enterprise accounting criterion 》 specified:" Assets is the enterprise own or control of, can calculate with the money of economic resource", the man power resource conforms the definition of the assets completely.Imprimis, be the human power and enterprises passed to sign to labor the agreement, create service and is employ relation, the enterprise passes to pay the labor cost, recompense, acquired vs the control power of the said man power resource, scilicet enterprise acquirement or control said the enjoyment of the man power resource.The next in order, the man power resource is in it procure, develop, maintaining course genetic cost and the yield of the acquirement, is all to calculate of.Again, the man power resource beyond the shadow of doubt can bring the economic interest for the enterprise.The quare man power resource is to can is control, canned calculate by enterprise and can bring the economic resource of the economic interest for the enterprise, the naturally is an assets of the enterprise, and is a count for much and special assets.
怎么?是汉语啊.要翻译成英文吗?不好意思,太有难度了.