What Principles Should Be Grasped In Human Resource Accounting?

1. autonomy

(1) this is a question of fully respecting the autonomy of enterprises in a market economy.

That is to say, how to disclose human resources accounting information in enterprise accounting reports is entirely an enterprise's own affair.

Is the disclosure of human resources accounting information out of the table, or is it disclosed in the form? It is determined by the enterprise itself.

(2) the disclosure of human resources accounting information must be carried out in the form of system accounting.

This should be targeted at the accounting subjects set up specific subjects.

We should set up "human resources" details under the "intangible assets" subject.

And in the "accumulated amortization" subjects set up "human resources amortization" details.

Under the term "long term payable", we set up a breakdown of "human resources liabilities".

Under the "paid in capital" subject, we set up "human capital" details.

Under the "capital reserve" subject, set up "human capital surplus" details.

Under the "R & D expenditure" subject, the "human resources development" detailed subject is set up, which accounts for the nature of research expenditure and development expenditure and is processed according to specific circumstances.

(3) human resources accounting should be moderation.

First of all, respecting the autonomy of enterprises can not impact the accounting standards of enterprises.

Therefore, we advocate setting up specific subjects under the relevant subjects.

Secondly, when we implement the accounting standards for enterprises, we should formulate the accounting system of our enterprises in their respective enterprises or formulate the accounting rules for their enterprises.

This also enables enterprises to have more opportunities to set up detailed accounts of human resources.

(4) human resource accounting

2. importance

That is, full respect for human resources.

3. substance is more important than form.

For the implementation of human capital accounting or the implementation of annual salary system of senior management personnel, technical personnel, once the contract is signed, the organization of targeted accounting, which is actually the contract will be effective immediately, in accordance with the principle of substance over form, immediately confirm.

4. objective and fair

The measurement of human resources accounting should be objective and fair.

We should not rigidly adhere to specific methods such as cost method or value method.

Through the market mechanism, personal pursuit can achieve the ideal of personal struggle, and enterprise chasing seeks the most valuable human resources. In the whole society, such contracts will gradually tend to the objective and fair limits.

5. standardization

If the enterprise chooses the disclosure method and so on, it must plan the accounting work of the enterprise according to the enterprise accounting standards, and implement and solidify the measures with the financial accounting system formulated by the enterprise itself.