Human resource accounting

市场营销部: SALES&MARKETING DEPARTMENT计财部:ACCOUNTING DEPARTMENT人力资源部: HUMAN RESOURCE DEPARTMENT工程部: ENGINEERING DEPARTMENT保安部: SECURITY DEPARTMENT行政部: EXECUTIVE DEPARTMENT前厅部: FRONT OFFICE客房部: HOUSEKEEPING DEPARTMENT餐饮部: FOOD&BEVERAGE DEPARTMENT外销部： EXPORT DEPARTMENT财务科： FINANCIAL DEPARTMENT党支部： BRANCH OF THE PARTY会议室： MEETING ROOM会客室： RECEPTION ROOM质检科： QUALITY TESTING DEPARTMENT内销部： DOMESTIC SALES DEPARTMENT厂长室： FACTORY DIRECTOR'S ROOM行政科： ADMINISTRATION DEPARTMENT技术部： TECHNOLOGY SECTION档案室： MUNIMENT ROOM生产科： MANUFACTURE SECTION总公司: Head Office分公司: Branch Office营业部: Business Office人事部: Personnel Department总务部: General Affairs Department财务部: General Accounting Department销售部: Sales Department促销部: Sales Promotion Department国际部: International Department出口部: Export Department进口部: Import Department公共关系: Public Relations Department广告部: Advertising Department企划部: Planning Department产品开发部: Product Development Department研发部: Research and Development Department (R&D) 秘书室: Secretarial Poo市场部Marketing Department技术服务部 Technical service Department人事部 Personnel Department(人力资源部)Human Resources DepartmentAccounting Assistant 会计助理Accounting Clerk 记帐员Accounting Manager 会计部经理Accounting Stall 会计部职员Accounting Supervisor 会计主管Administration Manager 行政经理Administration Staff 行政人员Administrative Assistant 行政助理Administrative Clerk 行政办事员Advertising Staff 广告工作人员Airlines Sales Representative 航空公司定座员Airlines Staff 航空公司职员Application Engineer 应用工程师Assistant Manager 副经理Bond Analyst 证券分析员Bond Trader 证券交易员Business Controller 业务主任Business Manager 业务经理Buyer 采购员Cashier 出纳员Chemical Engineer 化学工程师Civil Engineer 土木工程师Clerk/Receptionist 职员／接待员Clerk Typist & Secretary 文书打字兼秘书Computer Data Input Operator 计算机资料输入员Computer Engineer 计算机工程师Computer Processing Operator 计算机处理操作员Computer System Manager 计算机系统部经理Copywriter 广告文字撰稿人Deputy General Manager 副总经理Economic Research Assistant 经济研究助理Electrical Engineer 电气工程师Engineering Technician 工程技术员English Instructor/Teacher 英语教师Export Sales Manager 外销部经理Export Sales Staff 外销部职员Financial Controller 财务主任Financial Reporter 财务报告人F.X. (Foreign Exchange) Clerk 外汇部职员F.X. Settlement Clerk 外汇部核算员Fund Manager 财务经理General Auditor 审计长General Manager/President 总经理General Manager Assistant 总经理助理General Manager‘s Secretary 总经理秘书Hardware Engineer （计算机）硬件工程师Import Liaison Staff 进口联络员Import Manager 进口部经理Insurance Actuary 保险公司理赔员International Sales Staff 国际销售员Interpreter 口语翻译Legal Adviser 法律顾问Line Supervisor 生产线主管Maintenance Engineer 维修工程师Management Consultant 管理顾问Manager 经理Manager for Public Relations 公关部经理Manufacturing Engineer 制造工程师Manufacturing Worker 生产员工Market Analyst 市场分析员Market Development Manager 市场开发部经理Marketing Manager 市场销售部经理Marketing Staff 市场销售员Marketing Assistant 销售助理Marketing Executive 销售主管Marketing Representative 销售代表Marketing Representative Manager 市场调研部经理Mechanical Engineer 机械工程师Mining Engineer 采矿工程师Music Teacher 音乐教师Naval Architect 造船工程师Office Assistant 办公室助理Office Clerk 职员Operational Manager 业务经理Package Designer 包装设计师Passenger Reservation Staff 乘客票位预订员Personnel Clerk 人事部职员Personnel Manager 人事部经理Plant/Factory Manager 厂长Postal Clerk 邮政人员Private Secretary 私人秘书Product Manager 生产部经理Production Engineer 产品工程师Professional Staff 专业人员Programmer 电脑程序设计师Project Staff （项目）策划人员Promotional Manager 推销部经理Proof-reader 校对员Purchasing Agent 采购（进货）员Quality Control Engineer 质量管理工程师Real Estate Staff 房地产职员Recruitment Coordinator 招聘协调人Regional Manger 地区经理Research & Development Engineer 研究开发工程师Restaurant Manager 饭店经理Office Assistant 办公室助理Office Clerk 职员Operational Manager 业务经理Package Designer 包装设计师Passenger Reservation Staff 乘客票位预订员Personnel Clerk 人事部职员Personnel Manager 人事部经理Plant/Factory Manager 厂长Postal Clerk 邮政人员Private Secretary 私人秘书Product Manager 生产部经理Production Engineer 产品工程师Professional Staff 专业人员Programmer 电脑程序设计师Project Staff （项目）策划人员Promotional Manager 推销部经理Proof-reader 校对员Purchasing Agent 采购（进货）员Quality Control Engineer 质量管理工程师Real Estate Staff 房地产职员Recruitment Coordinator 招聘协调人Regional Manger 地区经理Research & Development Engineer 研究开发工程师Restaurant Manager 饭店经理Sales and Planning Staff 销售计划员Sales Assistant 销售助理Sales Clerk 店员、售货员Sales Coordinator 销售协调人Sales Engineer 销售工程师Sales Executive 销售主管Sales Manager 销售部经理Salesperson 销售员Seller Representative 销售代表Sales Supervisor 销售监管School Registrar 学校注册主任Secretarial Assistant 秘书助理Secretary 秘书Securities Custody Clerk 保安人员Security Officer 安全人员Senior Accountant 高级会计Senior Consultant/Adviser 高级顾问Senior Employee 高级雇员Senior Secretary 高级秘书Service Manager 服务部经理Simultaneous Interpreter 同声传译员Software Engineer （计算机）软件工程师Supervisor 监管员Systems Adviser 系统顾问Systems Engineer 系统工程师Systems Operator 系统操作员Technical Editor 技术编辑Technical Translator 技术翻译Technical Worker 技术工人Telecommunication Executive 电讯（电信）员Telephonist/Operator 电话接线员、话务员Tourist Guide 导游Trade Finance Executive 贸易财务主管Trainee Manager 培训部经理Translation Checker 翻译核对员Translator 翻译员Trust Banking Executive 银行高级职员Typist 打字员Word Processing Operator 文字处理操作员文案编辑词条B 添加义项?文案，原指放书的桌子，后来指在桌子上写字的人。

Value Engineering 1我国人力资源会计研究的现状1.1人力资源会计研究综述《中国人力资源开发报告2008：中国人力资源状况评估》第一次提出：影响我国改革开放近30年经济增长的决定性因素是人力资本，人力资本将会是经济增长新的、强大的动力。

只有从总量、配置效率和投资收益评估等方面来全方位研究我国的人力资本现状和发展趋势，真正完成从以物为本向以人为本的转变，把我国从一个人力资源大国转变为人力资本强国。

事实上以人力资源环境为基础的人力资源会计理论研究在我国已有近30年的时间了，人力资源会计从上世纪60年代产生于美国，到80年代引入我国，从最初被定义为“把人的成本和价值作为组织的资源而进行的计量和报告”“是鉴别和计量人力资源数据的一种会计程序和方法，其目的是将人力资源变化的信息，提供给企业和外界有关人士”，到目前“人力资源会计反映企业所取得的人力资源的价值；企业对人力资源的投资；劳动力所有权投入企业而形成的资金来源及人力资本；以及人力资本对企业收益的分配。

其目标是为会计信息使用者提供决策所需的有关人力资源的信息”。

经历了近30年的理论研究，人力资源会计理论研究取得了质的飞跃。

从近几年国内学者在各类期刊上发表的众多文章观察，对于人力资源会计必要性和可行性等理论问题研究比较趋向一致，但面对人力资源会计的核算方法和核算体系的研究，各抒己见，无法统一定论，一度使人力资源会计的研究陷入了困境，更谈不上人力资源会计在实践中的运用了。

1.2人力资源会计应用的困境目前国内学者对于人力资源成本会计和人力资源价值会计研究的主要方法和思路：是将人力资源与企业拥有或控制的其他经济资源一样纳入财务会计的核算体系，利用现有财务会计概念、准则和方法体系实现对人力资源的确认和计量，并最终通过财务报告对外披露。

然而，这一思路在实践中遇到了不可逾越的障碍。

主要困境表现在以下几个方面：一是人力资源的资本化问题。

一方面，从人力资本的界定看：人力资源和人力资本是不同的概念，只有稀缺性人力资源才是人力资本[1]。

2800单词，1.6万英文字符，5200汉字出处：Achoki G. Human Resource Accounting[J]. International Advances in Economic Research, 1999, 5(3):386-394.原文：Human Resource AccountingHuman resources is an old field of research in economics, as reflected by accounting treatments. This paper reviews this contribution from accounting literature and the European legal framework. Different institutional attitudes toward this topic were collected from such organizations as the Financial Accounting Standards Board [1984,1993] and the American Accounting Association [1970].After that, a detailed revision is made of the main costs related to human resources: training and selection costs and exit costs. This analysis is made from the points of view of external and internal (or managerial) accounting and from historical costs and opportunity costs. Finally, no unique solution to this problem is given, but all possible alternatives are evaluated and open for discussion.(JEL J40)1 IntroductionHuman resource accounting is not a new issue in economics. Economists consider human capital as a production factor, and they explore different ways of measuring its investment in education, health, and other areas. Accountants have recognized the value of human assets for at least 70 years. Research into true human resource accounting began in the 1960s by Rensis Likert [Bowers,1973]. Likert defends long-term planning by strong pressure on human resources' qualitative variables, resulting in greater benefits in the long run.The American Accounting Association [1970] defines human resource accounting as "the human resources identification and measuring process and also its communication to the interested parties." There are two reasons for including human resources in accounting [Ripoll and Labatut,1994].First, people are a valuable resource to a firm so long as they perform services that can be quantified. The firm need not own a person for him to be considered a resource. Second,the value of a person as a resource depends on how he is employed. So management style will alsoinfluence the human resource value.2 BARCONS VILA ELL ET AL.: HUMAN RESOURCE ACCOUNTING Conceptual FrameHuman resources, like any other asset, bring with them several costs (Table 1). Using criteria to determine elements that can be recorded [Financial Accounting Standards Board,1984,1993; International Accounting Standards Committee,1989,1994],Table 2 shows the possibilities of considering human resources as an asset [Financial Accounting Standards Board,1984,1993] and as a current expense.TABLE 1The Costs of Human ResourcesCosts DefinitionsOriginal Financial flows originating when hiring and training becomes necessary.Substitution Incurred today to substitute resources used in a determined activity. Oppourtunity The value of human resources in its most favorable, alternative use.Source: [Flamholtz, 1976].TABLE 2Assets and Expense of Human ResourcesAssets Expense1. In the future, the enterprise will 1. Reasons for considering human probably obtain profits. Zubiarre resources as an asset come from [1995] states that profit generation avoiding the problems whenis a subjective item. considering them as an asset.2. Asset costs must be measuredeasily. This is determined througha simple external, not an internal,operation.3. This is good for human resourcecontrol. The firm does not ownhuman resources like it owns otherassets.Legal FrameFollowing the fourth directive of Community Economical European [1978],no party that is referred to human resources is considered in the different balance sheet models, and only in the profit and loss account are the costs most directly related to them, such as salaries and staff welfare expenses (including pensions).The number of employees classified in categories is mentioned only in the explanatory report, he same as the board of directors' payment. In Spain, the treatment followed by the Plan General de Contabilidad [Ministerio de Economy Hacienda,1990] is more or less what has just been shown, which implies a continuation of the Plan General de Contabilidad [Ministerio de Economy Hacienda,1973].3 Training and Selection Cost AnalysisConceptNo doubt, when a firm invests in human resources by acquisition and training, it anticipates a future generation of profits and services that will be produced by these assets. Referring to training, the Asociaction Espafiola de Contabilidad y Administraction (AECA) [1994] states that one of the techniques showing a greater capacity to stimulate efficiency is based on the idea that an employee who is induced to get to know his job better is more productive and quicker on the job.Training in firms is an activity that develops the worker's capacity to improve efficiency and job quality, therefore, the enterprise increases its profitability. The training concept is generally used to define three different issues which, in practice,are difficult to distinguish: capacitation, training, and development [Guzmin et al., 1996].Capacitation is the worker's acquisition of knowledge and skills necessary for his job. Training better adapts the worker to the job, and development focuses on promotion to higher job levels.Even though there are different training classifications, the one proposed by Marqu6s [1974] reports several criteria:1) When does training take place? It can be at the contracting moment or any moment during employment.2) How long is the training period? It can take from one or two days to one or two weeks. In some cases, it can take six months, one year, or more.3) Does this training relate to the nature of the job by updating an employee's knowledge and teaching new techniques or does it open doors to new skills not related to the worker's professional activity?4) Is there internal or external training taking place?The criteria based on the job's nature is also proposed by AECA [1994] in its managerial accounting document Number 6 where it distinguishes between creative training and competitive strategy training. Therefore, creative training comes from the firm's planning process and makes personnel capable of doing their job. On the contrary, competitive strategic training maintains the firm's competitive level. Inside creative training, three different actions can be distinguished that will incur some expenses [Robleda,1994].Those training expensesare related to jobs and profession evolution, improvements in global services, and innovation or change in projects. In any case, expenses derived from creative training are considered long-term because they increase the firm's added value. In other words, with creative training, the firm becomes more competitive and increases its income. Expenses derived from competitive strategic training will be considered as current expenses since they appear as a consequence of short-term actions that maintain the firm's competitive level, even though its absence may lead to a decrease in the employee's qualifications. Treatment from a Financial Accounting PerspectiveFollowing the definitions already explained, as long as future benefits are expected tocome from these training costs, they can be treated as assets. However, this does not hold true in reality. As Cea Garcia [1990] states:"There is a clear absence of correspondence between the real assets in the present firms and those recognised in the balance sheet... In fact, assets are too related to its juridical conception (that is, owned by the firm...), in front of a pure economic approach where asset is every instrument or way that can be used in the production-distribution firm's process or, in general, every category of economic value which can be transformed into goods or service or any instrument at the service of the firm or that the firm uses, regardless [of] its juridical state...and also all those goods and rights that the firm does not own now but used to own or will own later on, by virtue of collateral contracts or agreements which may induce it."So, a diagnosis is reached about the predominant asset concept. This situation can be explained by two important problems that are met when referring to intangibles: Identify the assets cost and estimate the period in which the asset should be amortized.In international accounting, besides clearly recognizing some items as assets (cash, stock, machinery, and so on) there is great debate whether certain other items are considered capitalization. These are known as deferred charges in English accounting literature [Hendriksen,1992].It can be said then that not only are the limits unclear between intangible, fixed assets and deferred charges, but also which elements are considered assets and which elements are considered expenses.Treatment from a Managerial Accounting PerspectivePersonnel working for a determined enterprise is actually participating in a value-creation process. That is, any economic activity makes the firm incur costs. One traditional classification takes into account the cost categories of raw materials, industrial plants, and personnel. When adding income flow to an organization's market goods and services, if it is superior to the cost flow, it becomes added value. This value is a consequence of the interaction between material and human resources in production. Because it is difficult to know and measure value, accounting has used substituted measures such as acquisition cost, substitution cost, and even opportunitycost [Marqties,1974].Historical CostsWhen referring to training costs, historical costs means the sacrifice necessary to hire and train people. Determining training costs is difficult when training takes place in house, considering teachers' and organizers' dedication, occupied rooms, s100alaries and staff welfare expenses with no remuneration, general expenses, and so on. It is much easier to have external training. Ortigueira Bouzada [1977] divides all these costs into the groups of acquisition costs and learning costs. Table 3 further divides acquisition costs, and Table 4 further divides learning costs.TABLE 3Acquisition CostsCosts DefinitionsRecruiting Originates with the search for human resources. Included in this is publicity, mailing, and so on. Costs corresponding to rejectedapplicants are applied to the contracted applicants.Selection Corresponds to the selected personnel. Its most important components are derived from the candidate's interview (traveling,hotels, and so on),elaboration and organization of exams, andother selective tests. As with recruiting costs, total selectioncosts are applied to those contracted applicants.Contracting Begins once personnel is elected. This refers to formulating thecontract, travel expenses, and similar concepts.Placing Includes a variety of administrative costs, produced by thenecessity of situating the new employee in his job.TABLE 4 (CONT.)Costs DefinitionsOrientation This is hardly estimable and refers to familiarizing the new employee with the personnel policy, products and services of theenterprise, and the organization in general. This cost generallyincludes adapting the person to the organization as a whole andnot to a particular job.Promotion Originates every time an employee changes his job whether in the same category or another. This normally is a relevant part ofthe total cost.Improvement Maintains and improves the real potential capacity of every employee. This cost constitute an important item in historicalcosts.From the management accounting point of view, an accurate estimation of the learning factor is essential to obtain a good prediction of the product cost and is also important in the labor force. On the other hand, the enterprise can make decisions about its human resource investments if it knows which benefits will be reported. In this sense, the learning factor or experience curve provides information for decisionmaking and resolution of problems regarding the rising costs of the labor force where new fabrication processes or specialized jobs are important.In both cases, the cost will decrease as long as employees get to know their jobs better. Substitution CostsLikert [Bowers,1973] imagines an extreme situation for the firm's management: "Suppose that tomorrow all the jobs are empty, but you still have available all the rest of the resources: buildings, factories, industrial plants, patents, stocks, money, and so on; except, of course, for the personnel. How much time would it take you to recruit the necessary personnel, train it until they are able to assume all the existing functions at the present competitive level and integrate it in the organisation in the same way they now are?"The mental exercise necessary to rebuild an organization is an excellent way to attract attention to human resources, which is now seen in a newlight.Certainly,Professor Likert's fiction includes the implicit posing of human resource valuation under substitution (or replacement) cost criteria.Even though Likert's proposal is very unlikely, it enables calculating the cost of totally substituting (or replacing) human resources. To calculate substitution cost, figure in the cost of sacrifice to replace a human resource that is already employed. This cost includes exit costs of the leaving employee and recruiting and training of the replacement.Opportunity CostsSome authors consider that opportunity costs are not the alternative to historical costs nor substitution costs, but estimates these costs without mistake. Opportunity costs are considered as "an asset value when [they are] the target of an alternative use"[Hekimian and Jones,1967].Cost valuation is based upon the conflict of interest that can take place in a firm's internal, fictitious market where several organizational units (divisions) participate. These units must be profit centers, that is, their objectives must be expressed in terms of profitability.4 Exit Cost AnalysisConcept: Exit costs can be classified into the three categories [RipolI and Labatut,1994] of lost efficiency prior to separation, job vacancy cost during the new search, and termination pay.TreatmentIt is difficult to put a value on lost efficiency prior to separation. Productivity per employee seems to be the most adequate measure. However, this measure (generally calculated by means of a ratio) is not problem-free. For example, consider administrative or management jobs where productivity is so hard (if not impossible) to identify. The vacancy cost prevents taking into account how much the firm ceases to gain because the employee is not working there anymore. If this loss is expressed according to the productivity ratio, the same problems arise that were discussed in previous points (except for the estimated wasted return percentage that, in this case, becomes unnecessary).Regarding termination pay, accounting normally refers tothis as indemnities.Referring to the indemnity accounting treatment, is it necessary to record a provision for the total possible indemnities of the staff? That is,does an expense or loss exist, whether potential or real, and is the provision necessary? Use the example of an employee who spends his entire professional life in a firm from the beginning through retirement. It is obvious that the provision is not necessary. The provision has been recorded to the debit of expenses, therefore, it remains that the previous entry cannot possibly be recorded because future events in this particular issue are unknown. The provision entry must not be recorded for the entire staff because this would be acting against the accrual, register, and prudent accounting principles. When is the best moment for recording a staff indemnity provision? An indemnity provision must be recorded only when the enterprise has decided to put an end to the existing contracts and has already estimated (based upon the prevailing law) the quantity accrued. Recording the provision beforehand would not be correct because the firm's decision is still needed, not just personal opinions.Do any restrictive factors exist for recording it? Not only is this not trivial, but it poses an important problem. It is obvious that if a firm cannot financially afford the indemnities because it does not have enough cash, then the provision must not be recorded. Since the firm is not able to pay it, the liability does not exist.Referring to the indemnities accrued or paid to the staff when finishing their contracts, two questions arise that are heavily discussed in accounting literature. Must the indemnities be classified in the profit and loss account as operating or extraordinary expenses? Can indemnities be considered an asset? At this point, two different situations can be distinguished. There are those firms that because of their size,activity, or other factors, have a high personnel turnover, therefore, indemnities are a requent issue. In this case, it seems reasonable that its accounting treatment must be inside operating expenses because, here, indemnities become something quite usual.However,there are those firms that need to cancel contracts for the finn to survive.In this case,indemnities must be classified as extraordinary expenses because they comply with certain conditions.They do not form part of the typical and ordinaryactivities of the firm and they are not supposed to happen frequently.If the extraordinary expense definition holds true,then,no doubt,indemnity expenses can be considered extraordinary.It can be concluded that personnel indemnities are a necessary expense for the firm,so they should never be considered an asset.The reason is obvious.As a general rule,an asset is a good or a right that the firm owns in a determined moment.Other elements are also considered assets such as prepayment adjustments or capitalized expenses,which are neither a good nor an expense but are considered assets for other reasons.Indemnities,because of their nature,cannot be included in any of the previous concepts.However,it could be argued that the concept is greater than these definitions,therefore,something is lacking.Obviously,this possibility could be considered,but logic and common sense says that when a firm pays an indemnity to an employee,it has an expense and is not buying or creating an asset.Some authors argue that if accrued indemnities make it possible for a firm to increase its profits by means of decreasing the firm's expenses,then these indemnities should logically be registered as assets and considered as deferred expenses,strictly following the principle of income and expense correlation.Real situations are considered above accounting principles,whether generally accepted or not.An asset is an asset and by no means can an element be recorded as an asset only to justify an accounting principle.5 ConclusionsIn a systematic way, this paper presented the accounting treatment for human resources in organizations. First, general costs relating to human resources have been analyzed, considering the possibility of including them as assets in financial statements. Second, this paper has focused on the training costs, studying different alternatives regarding recording. After a detailed exposition, it is concluded that training costs can be treated in a similar way as any other capitalized expense. Last, exit costs have been proposed. Although several treatments have been suggested in order to record them as an expense, a provision, or a capitalized expense, this paper prefers the first option. There cannot be one alternative only when treating dischargeindemnities, but any approach can be considered when it better suits the individual firm's needs.译文：人力资源会计人力资源会计是经济学研究中的一个旧领域，通过会计处理反映出来。

附录Human resource accounting systemAbstractFrom the century early 1970s beginning, along with the progress of the society and the high technology unceasing development and application, and quickly into productivity, and human intelligence resources as a production factor are more and more concerned. Connected with this the accounting of a new discipline branch - human resource accounting is also more and more get of accounting experts and scholars' attention and research. Human resource accounting major is research organization of human resource cost and value of measurement and reporting problems, including cost accounting of human resources and value accounting of human resources two basic content. Consinder the human resources into accounting system, construction with Chinese characteristics in human resource accounting system, to our country in the next century world foothold, which has the extremely vital significance.1.Construction of human resource accounting system is the objective economic condition change the inevitable requirementTraditional accounting mode, enterprise doesn't need in accounting systems and separately in the financial statements reflect human resource cost and value, even for the human resources investment also do not need capitalization, but directly as period cost processing. But accounting decision from objective economic conditions change must serve the particular social environment, as high-tech developments and desire of knowledge economy, also for accounting field brings new topic. Among them the human resource accounting issues is one of the core subject.In the era of knowledge economy to intelligence demands than any other economic times taller, it can say with intelligence based on intelligent economy is an important feature of knowledge economy. High-tech achievements of a large number of coming out, patent invention of surge, computer software the continuousdevelopment and renewal and consulting services in the ascendant, education and economic development of the decisive role are intelligent economy important embodiment.Intelligenteconomicdemanded theintelligence asabasic economic factors, the intelligence as capital idea thorough popular feeling. Intelligence development and utilization of the contribution to economic growth is more and more big. In intelligent economy society, knowledge become identity is indicative, by the higher level of education, knowledge the more abundant, the stronger the innovation ability of the person by the social respect and welcome. Future world competition will be taking economic basis, the competition from natural resources to the talent intelligence resources competition, formed taking high-new technology as the leading knowledge amount and technological strength of competition. In knowledge based, with intelligence for resource economy society, talent intelligence resources to become the first resource, the first capital and the first wealth. As in the capitalism early entry bookkeeping is same, appear construction of human resource accounting system is adapted to the objective economic condition change, to meet the challenge of knowledge economy request inevitably.2.Construction of human resource accounting special theoretical prerequisiteHuman resource accounting as a branch of accounting, specifically belongs to thecategory of financial accounting. So it must have enterprise accounting standards stipulated set up financial and accounting must the premise that the general theory of financial accounting four basic assumption: main body of accounting, sustained operation, accounting periodicity and monetary unit. But as a with monetary form reflect and control economic organization of human resources management activities of cost and value, it still has some special theoretical prerequisite, or establish human resource accounting system is still a bosh.The first, update assets concept, the human resources into assets category, according to accounting, the definition of the asset is enterprise owned or controlled measurable by money value, economic resources, including all property, the creditor's rights and other rights. Even before the human resource accounting proposed, there are many scholars think that human resources is of great uncertainty, and people's value is changed lossy human dignity, actually, it is necessary to clarify the valuationof human resources and not unto men, but to the plain code marks a price of labor ability and the ability to create value measurement. Human resources are owned or controlled by an enterprise may wish to future economic benefits to the enterprise inflows of human resources, it contains directly or indirectly increase enterprises cash or other economic interests of potential. Therefore human resources fully conforms to the definition of assets. In the knowledge economy form under the, in the microeconomic units earnings and decisive role in the formation of human capital, in accountant operation system characteristics should be confirmed, its capital words to enable it to fully reflect microeconomic units human resource value, also can make the human capital to maintain and increase its value.The second, HRA should not be used to the creditor's rights, and the economic subject should be as owner's equity. The current system of accounting gave no Labour property into proper management scope, nor of human resources and labor rights under the corresponding reflection, resulting in the accounting contents imperfection that caused the people to recognize the concept of dislocation, think wage income distribution, in accounting is profitable in liabilities account "deal with salary" etc to reflect. This deprives belongs to the laborer that part of a natural rights, covering up surplus value the unfair distribution of the facts. Human resource memory in the concrete a laborer body, this person nature of its ownership, when human resources to become the most important asset, and also the human resources as liabilities and treat its rejection in owners' equity, this to mobilize beyond words of labourers enthusiasm and creativity and promote the progress of the society, will cause massive negative effects. And because the economic subject does not stress distribution of surplus labor rights and interests of the share, also don't reflected the original visage, leading to put the cart before the horse mistake.3.Construction of human resource accounting system in practice, completes the basic workHuman resource accounting system construction although situation is compelled, but never overnight. In addition to solve human resources as the management accounting content, even regard it as a financial accounting external reports of important constituent, because both for managers, partner, or for the creditor, shareholders for, enterprise human resources information, which is undoubtedly the most important and the most relevant information. Human resource accounting system construction although situation is compelled, but never overnight. In addition to solve human resource accounting theoretical questions outside, we alsoin practice do the following several aspects of the basic, only such, construction of human resource accounting system can follow.The first,with the legislation form determined human resource accounting authority. Regarding the enterprise have human assets with laws and regulations to confirm human assets, at the same time for the movement and trade, countries should publish corresponding laws and regulations to give the support and norms. In addition, the state to change some corresponding laws and regulations, such as regulation must put human resource information faithfully in foreign financial statements disclosure. Especially in law clear, human resources owned by itself, but in the employment period, human resource allocation to obey enterprise management needs, enterprises of its own use.The second,cultivating high-quality accounting personnel and strengthening human resources management accounting. Human resource accounting management not only with the human resources of enterprises, and need of high-quality accounting personnel to operate.Because although human resource accounting is acknowledged as the financial accounting branch, but with the traditional financial accounting than its measurement and calculation method is more complex, technical stronger. Especially in non-monetary measurement, it want to make the result more approaching to science, which requires the accounting personnel should not only have rich experience and profound theoretical basis, but also master accounting probability and mathematical model and computer simulationanalysis on related knowledge. This needs cultivating high-quality accounting personnel, they not only have to obtain knowledge learning skills, but will make them with transform knowledge innovation skill, and application practice, thus completes the human resources management accounting work.principle of combining western related theory and practice. For example in our accountant forum puts forward "rights and interests of every worker accounting" is the western human resource accounting theory after the introduction, absorption of innovation.Through the pilot work of deepens, human resource cost the recognition and measurement of the program, to get the application, becoming increasingly prevalent in human resources of amortization cost may enter the enterprise production cost, and its composition of proportion will gradually improve. In the pilot regions and the industry, microeconomic units in accounting report will formally entered enterprise financial management system. In summary, the step-by-step pilot job, and can timelysolve the pilot encountered some special problems, it is certain to find suitable for the with Chinese characteristics in human resource accounting system, the construction way for the 21st century, human resource accounting in China comprehensively launches ready.人力资源会计体系摘要从本世纪70年代初开始，随着社会的进步及高新技术的不断发展和应用，并迅速转化为生产力，人力智力资源作为生产要素越来越受到人们的关注。

酒店职位英文缩写大全酒店职位英文缩写GM——-GENERAL MANAGER 总经理DGM———DUTY GENERAL MANAGER 副总DOR—--DIRECTOR OF ROOMS 客务部总监AM---ASSISTANT MANAGER 大堂经理（住店时投诉可以找的人）FIN-——FINANCE 财务部DOF—--DIRECTOR OF FINANCE 财务总监DOM—-—DIRECTOR OF SALES＆MARKETING 销售部总监FO—--FRONT OFFICE 前厅部FOM-——FRONT OFFICE MANAGER 前厅部经理FD——-FRONT DESK 前台CONC-——CONCIERGE 礼宾部BC---BUSINESS CENTER 商务中心F&B---FOOD&BEVERAGE 餐饮部ENG———ENGINEERING 工程部HK—-—HOUSEKEEPING 客房部HR-—-HUMAN RESOURCES 人力资源部市场营销部sales ＆ Marketing Division销售部Sales Department公关部Public Relation Department预订部Reservation Department客务部Room Division前厅部Front Office Department管家部Housekeeping Department餐饮部Food ＆ Beverage Department康乐部Recreation and Entertainment Department工程部Engineering Department保安部Security Department行政部Rear-Service Department商场部Shopping Arcade人力资源开发总监Director of Human Resources人事部经理Personnel Manager培训部经理Training Manager督导部经理Quality Inspector人事主任Personnel Officer培训主任Training Officer财务总监Financial Controller财务部经理Chief Accountant成本部经理Cost Controller采购部经理Purchasing Manager采购部主管Purchasing Officer总出纳Chief Cashier市场营销总监Director of Sales and Marketing销售部经理Director of Sales公关经理P.R.Manager宴会销售经理Banquet Sales Manager销售经理Sales Manager宴会销售主任Banquet Sales Officer销售主任Sales Officer高级销售代表 Senior Sales Executive销售代表 Sales Executive公关代表 P。

人力资源会计名词解释
人力资源会计(Human Resource Accounting)是一种管理会计分支,主要关注企业中的人力资源成本和管理。

它涉及到为企业会计记录和报告员工薪酬、福利、培训和其他人力资源成本。

在企业中,人力资源成本通常包括员工工资、保险、福利、退休金计划、培训、假期等费用。

人力资源会计的职责是将这些成本记录在会计账目中,并进行分析和管理,以确保企业能够合理规划和管理人力资源成本。

人力资源会计的目的是帮助企业管理层更好地了解员工的财务状况,以便更好地规划和管理员工福利和培训计划。

同时,它还为企业提供一个公正和透明的员工薪酬和福利体系,从而激励员工为企业做出更大的贡献。

除了记录和管理人力资源成本,人力资源会计还涉及到员工绩效管理、员工关系管理、员工离职管理等问题。

这些问题都需要通过人力资源会计来记录和管理,以便企业能够更好地管理和控制人力资源风险。

拓展:
除了传统的会计和财务领域,人力资源会计也在日益发展。

一些新的技术和工具被引入到这个领域,例如人力资源管理软件、在线员工绩效管理工具等。

这些技术和工具可以帮助企业更好地管理和控制人力资源成本,同时也可以提高员工的工作效率和满意度。

在人力资源会计的发展中,企业需要建立一套完整的流程和制度,以确保员工薪酬和福利的合法、公正和透明。

企业还需要制定相关政策和规定,以保护员工的权益和利益,避免员工流失和劳动纠纷等问题。

人力资源会计是企业管理和控制人力资源成本的重要手段,可以帮助企业建
立公正和透明的员工薪酬和福利体系,激励员工为企业做出更大的贡献。

XX XX 大学毕业设计说明书学院、系：专业：学生姓名：学号：设计题目：浅论人力资源会计在我国企业中的应用S h a l l o w c o n c e r n i n g h u m a n r e s o u r c e a c c o u n t i n g a p p l i c a t i o n i n C h i n e s e e n t e r p r i s e s 起迄日期: 20**年2月13日~20**年6月10日指导教师:教授系主任:发任务书日期:20**年1月7日摘要本文就人力资源会计在我国企业中的应用展开论述。

先对人力资源会计进行概述，然后谈论我国企业建立人力资源会计的必要性，随后详述了人力资源会计的计量、核算方法以及期末报告，最后给出人力资源在我国建立的条件。

本文主要论述了人力资源会计的计量。

人力资源会计的计量与核算方法是本文的主要论点，并详细介绍了人力资会计的两种成本计量方法。

关键词：人力资源会计; 必要性; 计量; 核算方法abstractThis article in our country enterprise human resource accounting application first to discussing human resource accounting are summarized, then talk about our country enterprise established the necessity of human resource accounting, and then gives the human resource accounting accounting methods and the final report metering and at last gives the human resources in our country established conditions this paper discusses.Keywords: human resource accounting ; necessity ; measurement ; accounting methods1绪论人力资源会计是会计学的一个新兴的重要分支学科,是市场经济的产物。

本科毕业论文（设计）外文翻译原文：Football Players as Human Assets. Measurement as the Critical Factor in Asset Recognition: A Case Study Investigation"The system, he [Charlie Sear, PFA Secretary 1898] continued, caused players to 'appear as prospectuses, as more or less valued assets of a limited liability company. It had 'destroyed the old personal bond of friendly feeling between us and club managers ...and brought the latter to regard us as chattels to be bought and sold. ...We have to thank the transfer system for bringing us down to the level of beasts in the market place. The commodity - the player - has no locus standing" (Harding 1991,).Important differences between professional sportsmen and other employees are well documented by human resource accounting academics. In the United States many authors have considered the issue in detail while throughout the world many authors make passing reference to professional sport (for example, Johanson, 1991, Hekimian and Jones, 1967, Dyson, 1992). Surprisingly human resource accounting issues within the UK's most popular professional sport, football, have not been as extensively researched. Contemporary work has been carried out in the area (Morrow, 1992, 1995; Touche Ross, 1992, 1993, 1994), however most of the research has either been carried out some time ago (Dobbins and Trussel, 1975); been mentioned within a more general article concerning football finance (Temple, 1991) or been concerned with some specialized aspect of the subject, for example consideration of club's recruitment policies as investment decisions (Sutherland, 1986), or the operation of the transfer system and its implications for players (Sloane, 1969; Stewart, 1986; Moorhouse, 1992).Human resource accounting since the 1960's has been dominated by two issues - firstly, can human resources be satisfactorily defined and recognized as accounting assets and secondly, can a satisfactory valuation methodology be provided to reflectthose assets. In this paper both these issues are addressed in the context of one particular type of human resource.The paper firstly considers whether an accounting asset is created by virtue of the fact that a club holding a player's registration has the rights to the services provided by that player. It is intuitively appealing to think of football players as assets: other than a club's ground or facilities they are often the only item of value to a club. Robinson (1969) argues that the main difference between investment in humans and investment in property lies in the fact that the earning power of an individual, unlike that of property, is not a saleable commodity. The transfer system in which players at all levels of the game are bought and sold is an exception to this rule. The historical roots of this transfer system can be traced to a clause inserted in the regulations of the English Football Association in 1885 which required all players to be registered annually with the association. The clause, which was designed to prevent the poaching of players or players club-hopping, instead resulted in the registration becoming something to be bought and sold in its own right (Miller, 1993). It is not however, the player himself who is the asset, but rather the provision of services, although as noted in the Chester Report of the Committee on Football, this distinction is somewhat technical. "The transaction may be wrapped up in the jargon of registrations, but in effect it is payment for a man..." (Department of Education and Science, Point 286, 1968).The approach adopted in this paper is based on that used by Barwise et al (1989) in examining the issue of accounting for brands. The paper first examines the fun-dementia issues of accounting for an intangible asset, namely the services provided by a football player on behalf of the club holding his registration. Webb and Broadbent (1986) have identified where the information requirements of parties interested in the financial affairs of football clubs differ from those of orthodox commercial organizations. This paper contends that those requirements are not being addressed in respect of this intangible resource. Difficulties in this area are founded on problems of definition and recognition and the approach adopted has been to test the claims of this asset against the UK Accounting Standards Board criteria fordefinition and recognition of assets. By adopting this approach, the paper aims to demonstrate the argument for the conceptualization as an accounting asset of the services provided by a football player on behalf of the club holding his registration, and to identify the legal and economic realities that differentiate football players from other human resources.The paper secondly considers capitalization of the intangible under different accounting models, examining the validity of the usual distinction between purchased and internally developed intangibles. The paper does not seek to provide a complete measurement model for accounting income, rather concentrating on the capitalized valuation of the intangible in the balance sheet. Morrow (1995) identified and evaluated three valuation methodologies appropriate to the human resource of football players' services. Each model is either currently used in accounting practice by one or more clubs or in some form in the existing market place for players. In this paper these valuation methodologies are tested using case study data. A major Scottish club made available the sensitive information that was required to carry out the study. Other knowledgeable sources assisted as explained in the paper.V ALUATION METHODOLOGIESHaving demonstrated the case for definition and sufficiency of evidence for recognition, the next consideration is the method of valuation of such assets on the balance sheet and ensuring the reliability of measurement. Morrow (1995) evaluated three valuation methodologies appropriate to the human resource of football players' services, each of which either currently is used in accounting practice by one or more clubs, or is used in some form in the existing market place for players. In this section, information provided by a major club during a series of visits to the club is used to illustrate these methods, along with an additional method based on directors' valuation. The historical cost model (Method 1), involves capitalizing players acquired by the club via the transfer market on the balance sheet at their cost of registration. The earnings multiplier model (Method 2), involves applying a multiplier to a players earnings to produce a current valuation of that player. The directors' valuation model (Method 3) in this case involves capitalizing the players at a value provided jointly bythe Chairman and Manager. An independent multiple player evaluation model (Method 4), involves various informed and knowledgeable sources providing a value for the players of the club in question. This model is based on a model set out by Ogan (1977) for valuing US professional sports teams.HISTORICAL COST: METHODThree Scottish clubs, Celtic, Heart of Midlothian and Rangers capitalize those players bought by the club on the transfer market at their cost of registration in their accounts. A survey of English clubs identified four clubs also following this accounting treatment (Touche Ross, 1994, p.8). The corresponding 1993 survey concluded that "commercial logic supports a historical cost capitalization approach", given the value of current transfers and player squads (Touche Ross, 1993, p.12). Table I sets out the information that would be recorded for the case study club under this method:Table1. FIRST TEAM SQUAD HISTORICAL COST AT YEAR END 1993In practice the cost of registration would be amortized over the length of a player's contract, however in this case, each player's cost of registration has been amortized over the period since he joined the club until the end of his existing contract, consistent with the regular review and revision of the useful life of assets as suggested in SSAP 12, paragraph 18 (ASC, 1987). The residual value has been estimated using the Union of European Football Associations coefficient factor formula by reference to a player's earnings and a multiplier factor based on his age atthe end of his contract (UEFA, 1992, Article 3), as used in practice by the clubs referred to above. As the exercise was carried out retrospectively a player's earnings over the most recent season have been used within the multiplier formula to establish the residual value. Consequently the residual value of each player has been inflated and in many cases is considerably in excess of the acquisition cost. The use of the UEFA multiplier to establish residual values on this evidence, notwithstanding the distortion caused by using current earnings to calculate residual value mentioned above, would seem to be open to question. In all but one case, including players who are in their first contract at the club and to whom therefore the problem of inflated residual values is not relevant, the player's residual value per the UEFA multiplier is in excess of the Chairman/Manager's estimate of the recoverable amount on the player, and in all but three cases is in excess of the original cost of acquisition.All players have been written down to the Chairman/Manager's estimate of net realizable value if appropriate. Due to its nature the value of a player must continually fluctuate. However, given the widely held belief that all players are for sale at the right price, if the directors believe on the basis of their experience of the market place that the book value is not recoverable, then an immediate write off is appropriate. From Table I it appears that several players have been subject to permanent diminution in value. One explanation for this is the conditions of re-employment imposed on clubs by the Scottish League, whereby when a player reaches the end of his contract his employer must either offer him a new contract on at least the same basic terms or alternatively set the player free to arrange the transfer of his own registration. In the climate of recession which applied at the time of the exercise, clubs were using the free transfer as a means of avoiding future costs for many players who they believed had a realizable value, but in respect of whom the risks of being unable to arrange a sale and thus having to continue to meet the salary costs were considered too high.EARNINGS MULTIPLIER: METHODThe multiplier valuation approach is used in practice by UEFA to value out-of-contract players who are transferring between two clubs within Europe, wherethe clubs are unable to agree a fee in respect of the transfer. In essence the transfer fee must be at least the gross income of the player multiplied by a coefficient factor which varies according to the player's age6 (UEFA, 1992, Article 3). In the UK, transfer prices of out-of-contract players are not valued on the multiplier basis, but instead by an independent transfer tribunal which exists to arbitrate between clubs in such circumstances.Information was disclosed by the club for research purposes in respect of the salary levels of individual players. Clearly such information requires remaining confidential. As a consequence the information on salary and subsequent player valuations has been accumulated for each relevant UEFA coefficient factor category, and disclosed on that basis. Table II sets out the valuation which would be obtained for the club under this approach:TABLE 2.FIRST TEAM SQUAD V ALUATION AT YEAR END 1993:EARNINGS MUTIPLIER APPROACHAlthough there is a theoretical basis for using salaries as a surrogate of humanresource value, the theoretical conditions that must hold are so stringent, that in practice they cannot realistically be met (Scarpello & Theeke, 1989). A significant weakness of this particular salary model is that it ignores the time value of money. A more advanced earnings multiplier model is used in the Netherlands by the Royal Dutch Football Association, whereby the potential transfer sum (gross annual salary multiplied by a factor dependent on age and salary) is multiplied by a prudence factor of 0.25 (Brummans and Langendijk, 1995). This method is similar to the adjusted discounted future salaries approach proposed by Hermanson (1964). Although it is an attempt to deal with the requirement to discount future earnings, the use of an apparently randomly generated figure of 0.25 adds little credibility to the resultant balance sheet values.Source: Stephen Morrow, (1996) "Football Players as Human Assets. Measurement as the Critical Factor in Asset Recognition: A Case Study Investigation", Journal of Human Resource Costing & Accounting, V ol. 1 Issues: 1, pp.75 – 97..译文：足球运动员人力资本作为资产计量的关键因素的案例研究“这个系统，他继续说道（查理希尔，英格兰足球运动员协会干事，1898），使运动员作为有限责任公司或多或少的资产出现在俱乐部的简章上。