财务管理财务会计人力资源会计体系在我国的构建HumanresourceaccountingsysteminourcountrysconstructionAbstractFromthecenturyearly1970sbeginning,alongwiththeprogressofthesocietyandthehightechnologyunceasingdevelopmentandapplication,andquicklyintoproductivity,andhumanintelligenceresourcesasaproductionfactoraremoreandmoreconcerned.Connectedwiththistheaccountingofanewdisciplinebranch-humanresourceaccountingisalsomoreandmoregetofaccountingexpertsandscholarsattentionandresearch.Humanresourceaccountingmajorisresearchorganizationofhumanresourcecostandvalueofmeasurementandreportingproblems,includingcostaccountingofhumanresourcesandvalueaccountingofhumanresourcestwobasiccontent.Consinderthehumanresourcesintoaccountingsystem,constructionwithChinesecharacteristicsinhumanresourceaccountingsystem,toourcountryinthenextcenturyworldfoothold,whichhastheextremelyvitalsignificance.1.ConstructionofhumanresourceaccountingsystemistheobjectiveeconomicconditionchangetheinevitablerequirementTraditionalaccountingmode,enterprisedoesntneedinaccountingsystemsandseparatelyinthefinancialstatementsreflecthumanresourcecostandvalue,evenforthehumanresourcesinvestmentalsodonotneedcapitalization,butdirectlyasperiodcostprocessing.Butaccountingdecisionfromobjectiveeconomicconditionschangemustservetheparticularsocialenvironment,ashigh-techdevelopmentsanddesireofknowledgeeconomy,alsoforaccountingfieldbringsnewtopic.Amongthemthehumanresourceaccountingissuesisoneofthecoresubject.Intheeraofknowledgeeconomytointelligencedemandsthananyothereconomictimestaller,itcansaywithintelligencebasedonintelligenteconomyisanimportantfeatureofknowledgeeconomy.High-techachievementsofalargenumberofingout,patentinventionofsurge,putersoftwarethecontinuousdevelopmentandrenewalandconsultingservicesintheascendant,educationandeconomicdevelopmentofthedecisiveroleareintelligenteconomyimportanteconomicdemandedtheintelligenceasabasiceconomicfactors,theintelligenceascapitalideathoroughpopularfeeling.Intelligencedevelopmentandutilizationofthecontributiontoeconomicgrowthismoreandmorebig.Inintelligenteconomysociety,knowledgebeeidentityisindicative,bythehigherlevelofeducation,knowledgethemoreabundant,thestrongertheinnovationabilityofthepersonbythesocialrespectandwele.Futureworldpetitionwillbetakingeconomicbasis,thepetitionfromnaturalresourcestothetalentintelligenceresourcespetition,formedtakinghigh-newtechnologyastheleadingknowledgeamountandtechnologicalstrengthofpetition.Inknowledgebased,withintelligenceforresourceeconomysociety,talentintelligenceresourcestobeethefirstresource,thefirstcapitalandthefirstwealth.Asinthecapitalismearlyentrybookkeepingissame,appearconstructionofhumanresourceaccountingsystemisadaptedtotheobjectiveeconomicconditionchange,tomeetthechallengeofknowledgeeconomyrequestinevitably.2.ConstructionofhumanresourceaccountingspecialtheoreticalprerequisiteHumanresourceaccountingasabranchofaccounting,specificallybelongstothecategoryoffinancialaccounting.Soitmusthaveenterpriseaccountingstandardsstipulatedsetupfinancialandaccountingmustthepremisethatthegeneraltheoryoffinancialaccountingfourbasicassumption:mainbodyofaccounting,sustainedoperation,accountingperiodicityandmonetaryunit.Butasawithmonetaryformreflectandcontroleconomicorganizationofhumanresourcesmanagementactivitiesofcostandvalue,itstillhassomespecialtheoreticalprerequisite,orestablishhumanresourceaccountingsystemisstillabosh.Thefirst,updateassetsconcept,thehumanresourcesintoassetscategory,accordingtoaccounting,thedefinitionoftheassetisenterpriseownedorcontrolledmeasurablebymoneyvalue,economicresources,includingallproperty,thecreditorsrightsandotherrights.Evenbeforethehumanresourceaccountingproposed,therearemanyscholarsthinkthathumanresourcesisofgreatuncertainty,andpeoplesvalueischangedlossyhumandignity,actually,itisnecessarytoclarifythevaluationofhumanresourcesandnotuntomen,buttotheplaincodemarksapriceoflaborabilityandtheabilitytocreatevaluemeasurement.Humanresourcesareownedorcontrolledbyanenterprisemaywishtofutureeconomicbenefitstotheenterpriseinflowsofhumanresources,itcontainsdirectlyorindirectlyincreaseenterprisescashorothereconomicinterestsofpotential.Thereforehumanresourcesfullyconformstothedefinitionofassets.Intheknowledgeeconomyformunderthe,inthemicroeconomicunitsearningsanddecisiveroleintheformationofhumancapital,inaccountantoperationsystemcharacteristicsshouldbeconfirmed,itscapitalwordstoenableittofullyreflectmicroeconomicunitshumanresourcevalue,alsocanmakethehumancapitaltomaintainandincreaseitsvalue.Thesecond,HRAshouldnotbeusedtothecreditorsrights,andtheeconomicsubjectshouldbeasownersequity.ThecurrentsystemofaccountinggavenoLabourpropertyintopropermanagementscope,norofhumanresourcesandlaborrightsunderthecorrespondingreflection,resultingintheaccountingcontentsimperfectionthatcausedthepeopletorecognizetheconceptofdislocation,thinkwageinedistribution,inaccountingisprofitableinliabilitiesaccountdealwithsalaryetctoreflect.Thisdeprivesbelongstothelaborerthatpartofanaturalrights,coveringupsurpl