人才测评与人力资源的表外揭示

由于会计计量的问题尚未解决 ,人力资源信息很难进入企业正式财务报表体系。然而国内蓬勃兴起的人才测评业对人力资源管理和会计揭示具有深远的意义 ,以人才测评的结果为基础 ,进行企业人力资源的表外揭示 ,是将人力资源纳入会计系统的有效途径。同时 ,对建立在人才测评基础之上的人力资源会计信息表外揭示指标体系的初步构建 ,指出采用补充报表的形式 ,从定性和定量两方面揭示人力资源总体状况、人力资源投入、人力资源产出、企业商誉评估及变动、企业创新指标等 ,可以向会计信息用户提供企业人力资源状况和人才潜力指标 ,为其经济决策提供客观参照

Evaluation of human resource and its disclosure out of financial statement

As problems of accounting measurement have not been resolved, information of human resource can hardly be reported in financial statement. Based on the analysis of the rising of evaluation of human resource in our country and its meaning to human resource management, this paper points out that the disclosure of human resource out of financial statement on the basis of human resource evaluation is practically significant. At the same time, it sets up a preliminary index system of the disclosure of human resource out of financial statement, which consists of state of human resource, investment in human resource, output of human resource, evaluation and changes of good will, business creativity.