• <abbr id="ck0wi"><source id="ck0wi"></source></abbr>
    <li id="ck0wi"></li>
  • <li id="ck0wi"><dl id="ck0wi"></dl></li><button id="ck0wi"><input id="ck0wi"></input></button>
  • <abbr id="ck0wi"></abbr>
  • <li id="ck0wi"><dl id="ck0wi"></dl></li>
  • Home >

    What Principles Should Be Grasped In Human Resource Accounting?

    2010/12/9 10:30:00 39

    Accounting For Human Resources Accounting

     

    We believe that

    effective

    The implementation of human resources accounting must establish a reasonable operation mechanism and use appropriate accounting treatment methods for different situations.

    And in human resources within the scope of human resources accounting system accounting.

    We should pay attention to the following principles in our work.


    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

    information

    There is no need for systematic accounting for off balance sheet disclosure.


    2. importance


    That is, full respect for human resources.

    Trait

    Distinguish the situation from accounting treatment.

    First of all, enterprises are able to account for capitalization of particularly important talents.

    For example, important technical personnel who provide non patented technology and patent rights and particularly important senior management personnel can borrow the intangible assets, human resources and credit capital, human capital.

    Secondly, enterprises can continue to handle expenses according to traditional accounting methods for general employees, technical personnel and managerial personnel.

    Thirdly, for the talents who are among the two above, enterprises can sign a special annual salary contract through the market mechanism, start borrowing from contracts or agreements, borrow the intangible assets, human resources, and credit long-term payables - human resources liabilities.

    China Accounting Network


    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.

    The enterprise's own system will debit production costs, credit staff salaries, debit management fees and so on, and credit accumulated amortization - human resources amortization. Some of them will also debit long-term accounts payable - human resources liabilities, credited staff salaries payable and other accounting offices standardization.

    • Related reading

    對財務總監的戰略能力要求

    Accounting teller
    |
    2010/12/9 10:29:00
    26

    Requirements For The Chief Financial Officer'S Ability To Work

    Accounting teller
    |
    2010/12/9 10:29:00
    230

    Requirements For Professional Quality Of Chief Financial Officer

    Accounting teller
    |
    2010/12/9 10:24:00
    119

    Professional Ethics Requirements For The Chief Financial Officer

    Accounting teller
    |
    2010/12/9 10:23:00
    228

    What Are The Occupational Risks Of Accounting?

    Accounting teller
    |
    2010/12/9 10:23:00
    117
    Read the next article

    What Are The Three Mistaken Attitudes Towards Finance?

    Entrepreneurs have such an attitude towards finance, and company finance has such problems. That means your company has no financial system backing up. You simply don't know what financial management is.

    主站蜘蛛池模板: 再深点灬舒服灬太大了网站| 成人人免费夜夜视频观看| 国产男靠女免费视频网站| 亚洲小说图片区| 2020国产精品视频| 欧美日韩一区二区三区四区| 国产青草视频在线观看| 亚洲欧美另类久久久精品能播放的 | 国产精品蜜芽在线观看| 亚洲欧美日韩另类在线专区| 97久久超碰国产精品2021| 欧美最猛黑人xxxx| 国产精品多人P群无码| 亚洲AV香蕉一区区二区三区| 黑森林av福利网站| 色天使色婷婷丁香久久综合 | 香蕉97超级碰碰碰免费公| 日韩一卡二卡三卡| 国产乱人伦av在线a| 中文字幕一精品亚洲无线一区 | 成年人性生活片| 六月婷婷中文字幕| av区无码字幕中文色| 毛片a级毛片免费观看免下载| 国产精品福利一区| 乱人伦中文字幕在线不卡网站| 麻豆va在线精品免费播放| 教师mm的s肉全文阅读| 免费观看成人毛片| 99久久精品这里只有精品| 空白tk2一一视频丨vk| 在线中文字幕视频| 亚洲av无码成人精品区狼人影院| 黄色性生活毛片| 成年免费视频黄网站在线观看| 免费吃奶摸下激烈免费视频| 99re在线视频| 日韩高清在线播放| 嗯!啊!使劲用力在线观看| 99精品视频在线观看免费播放| 欧美亚洲综合在线观看|