人力资源会计面临的困境及对策（The predicament and Countermeasure of human resource accountant）

1、人力资源会计面临的困境及对策（The predicament and Countermeasure of human resource accountant）Human resource accounting was born in the United States in 1960s. Firstly, Hermansen explicitly put forward the concept of human resource accounting. In 1973, AAAs Human Resources Committee (CHRA) issued a report on human

2、 resources accounting to make a positive evaluation, but also contributed to the development of human resources accounting. However, the promotion of human resources accounting is not smooth sailing, because it faces a series of problems, the development has reached a trough, in the next 20 years, a

3、lmost stagnant. By the end of the twentieth Century, with the coming of knowledge economy, human resource accounting was gradually paid attention to.I. difficulties faced by human resource Accountants(1) identification and measurement of human resources;The financial accounting concept announcement

4、states that if an accounting item is to be recognized, four criteria must be met: definable, measurable, relevant and reliable. Human resources are basically consistent with the definition of assets, but its measurability and reliability are questioned. The traditional model of measurement of human

5、resource cost measurement and value measurement methods, including: the historical cost only in the process of human resources recruitment expenditures as the cost of human resource, cannot reveal the true cost of human capital; the replacement cost method considering the change of the value of huma

6、n resources, reflect the real value of human resource but in the process, factors reset with artificial estimation, the value is more easy to be manipulated.(two) the issue of human resourcesFrom the practice of human resource accounting in western countries, it can be seen that human resources acco

7、unting information is generally used only within the enterprise and is not published. The reason about three: 1. generally accepted accounting principles (GAAP) has yet to require disclosure of corporate human resources information in the published financial statements of enterprises to provide or n

8、ot entirely voluntary; 2. human resource accounting has not yet formed a complete theoretical system and measurement methods, the quality of the remaining questions related to human resources accounting information 3.; human resource accounting is too complicated may violate the “ benefit cost ” thi

9、s constraint. As a result, human resource accounting has long capitalized only on the costs of the recruitment process, or discounted the payroll of human resources. However, the information disclosed is not reliable, and the true value of human resources is not really reflected.(three) the restrict

10、ion of the accounting environment;1., the economic environment restricts the implementation of human resources accounting. At present, Chinas human resources market has not yet formed, and the implementation of human resources accounting lacks the corresponding social foundation, which hinders the i

11、mplementation of human resources accounting.2. accounting confirmation, not involved in human resources measurement and disclosure, resulting in human resources accounting measurement and accounting information disclosure and other aspects of the lack of authority, unified and standard reference and

12、 constraints, hindered the scale of human resource accounting should be used.3., the protection of the interests of controlling shareholders. As the majority of enterprises in China have the right of controlling shareholders to decide the distribution of profits, and human resources accounting allow

13、s human capital to participate in the distribution of enterprise profits, which will affect the interests of existing shareholders,Therefore, the controlling shareholder will inevitably hinder the implementation of human resources accounting.Two, countermeasures(I) accounting confirmation of human r

14、esources;In the era of knowledge economy, human capital has become the most scarce resource, which has become an important factor to determine the long-term development and lasting competitiveness of enterprises. Human capital should be mixed rights, on one hand the owner of human resources in enter

15、prises usually get regular fixed payment, on the other hand, due to the excess utility enterprises legally possessed human resources such as profit, human capital owners should have a residual claim. In the acquisition of human resources at the same time, to confirm a decrease in assets, an increase

16、 in liabilities and an increase in owners equity. Among them, debit “ human assets ” credit, bank deposits, “ ” reflect the enterprise human resources to control the additional investment value; debit “ human assets, credit ” &ldquo ” long-term payables; human resources, reflect the fixed payment ma

17、de, calculated by the future salary discount method, basic the value of human resources. Debit “ human assets ” credits “ human capital ” reflects the potential value of management human capital and its share of the enterprises equity.(two) accounting measurement of human resources;Human resources a

18、re divided according to their general ability, ability to accomplish specific tasks and organizational management capabilities. They can be divided into production type, human resources and management type human resources. The production type human resource market is convergent to the perfectly comp

19、etitive market, and the value of these human resources can be estimated by using the group measurement model, such as the salary discount method. Highly skilled and managerial talents are very important to the development of enterprises. They are scarce resources of enterprises. Such resources can n

20、ot be used in the traditional model, but should fully reflect the practical value of managers, otherwise it will not be enough to achieve the incentive role. This kind of human resources can be measured on the basis of its benchmark value, draw on Fuzzy econometric methods, and combined with some fi

21、nancial and non-financial indicators for comprehensive valuation.1., the benchmark value can be determined by the European put option (option) model. A reasonable incentive mechanism should be set up within the enterprise, and the management human resources should be given as a kind of production fa

22、ctor to give them certain residual claims, and the benchmark value should be determined by the option model. It is assumed that the benchmark value determined by the option model is A.2., because of the complexity of the entrepreneurs human capital value, we must consider some aspects of the entrepr

23、eneurs management, and the simple monetary measurement can not fully reflect the value of the entrepreneurs human capital. We need to evaluate and fuzzy measure the management ability, work attitude, team spirit, innovation ability, and then calculate the membership degree of fuzzy measurement of en

24、trepreneur human capital B.3. the measurement of entrepreneurs human capital is closely related to its performance. We should measure the contribution of entrepreneurs human capital from the aspects of long-term profitability, long term debt paying ability, profitability, competitive advantage and s

25、ocial responsibility. We can select the corresponding indicators and assign some weights, and calculate the comprehensive evaluation index C.FourOn the basis of the evaluation of benchmark value, fuzzy measurement and comprehensive performance evaluation, the market value (or potential value) of ent

26、repreneur human capital is calculated. V=A.B.C.(three) Human Resources ReportDue to the current measurement of human resources is still not fully meet the principle of reliability, it will be fully included in the current financial statements is not the time, therefore, can be considered a reliable

27、measure of the cost of human resources can be included in the financial statements, and the human resource is the basic value and potential value into another financial statements, that is human resource balance sheet. Non financial information, such as the basic situation of human resources, human

28、resources satisfaction, work status questionnaire, etc., is reflected in the form of non financial statements (human resources reports).(four) improving the human resources accounting environment;1., pay attention to the research of human resource accounting environment. Our country should study the

29、 human resources accounting for different environment based on established human resource accounting by the participation of human resources management department and financial department, arrange special personnel to carry out the theoretical study and research, combined with the specific circumstances of the design for the enterprise human resource accounting system.2., improve the human resources market. At present, our countrys talent market and labor market have developed a lot, but they are still not