对人力资源核算的质疑及改进

从现行的会计准则和制度看,商业银行人力资源通过表内科目反映是不现实的。但这不妨碍我们在人力资源核算方面的实践:一是可以通过表外业务或财务报告附注等形式予以反映;二是可以在法定的财务报告之外做一套内含人力资产核算的财务报告。在满足成本效益原则的前提下,可以考虑对银行高管人员、高科技人员和特别保全人员进行人力资产的成本核算和投入产出分析,供银行高层决策参考。

Query and Improvement on Human Resources Assessment

In view of current accounting rules and regulations, it is unrealistic to feflect commercial banks' human resources through subjects in an accounting book but it does not hinder the practices we do in human resources assessment: first it can be reflected through business outside statements or notes to financial reports and other forms; second, a set of financial reports containing human resources assessment besides the legal financial report can be made. On the precondition to satisfy cost - benefit principle, it may be considered to make a cost assessment and input & output analysis on the bank senior staff, hi - tech personnel and specially protected employees for the bank leadership reference.