What Principles Should Be Grasped In Human Resource 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.
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