人力资源成本会计和价值会计分析

人力资源成本会计符合配比原则,但没有真正的计量出人力资源所能创造出来的价值;人力资源价值会计对价值进行了充分的计量,但计量方法和报告方式还需要改进。对人力资源会计这两种模式进行比较会发现人力资源成本会计计量人力资本是为人力资源价值会计计量人力资源价值服务的。

Human Resources Cost Accounting and Value Accounting Analysis

This article shows that the human resources cost accounting is in accordance with the match principle,but it does not actually measure the value of the human resources; the human resources value accounting gives adequate valuable measure,but there is a need of improvement in the measure method and the report manner. Also this article presents the comparison between the two models of the human resources accounting from four aspects, meanwhile it regards that the measurement of human capital of the human resources cost accounting serves for the measurement of human resources value of the human resources value accounting.