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建立人力资源会计的必要性面对日益激烈的市场竞争,在企业众多的资源中,企业能否生存发展取决于“人力资源”。需要企业充分开发、利用企业的人力资源,要求企业清楚所拥有的人力资源及其开发利用现状。此情形下,人力资源会计便应运而生。第一,现代人力资源管理是以人为中心的管理。对现代企业来讲,人才应称为“人财”更合适,人是经济效益的源泉,在企业经营管理中,人是被当作有价值的组织资源来配置、使用的。因此,和其他经济资源需要建立会计制度来记录一样,现代人力资源管理也需要建立起自己的会计制度,以记录和报告企业人力资源状况及变动,为人事管理提供重要的参考资料。第二,企业参照人力资源会计提供的信息制定经营管理决策,可以对人力资源进行合理配置、有效控制和监督,对企业充分有效地使用人力资源,提高经济效益有重要意义。第三,建立人力资源会计,以量化的人力资源信息提醒企业重视人力资源的开发利用,已是当务之急。我国劳动力十分丰富,企业的人力资源不管是在国有企业还有在其他各类企业中都不同程度地存在着人才短缺与人才积压并存现象,劳务成本上升与职工积极性下降对比鲜明的特征,人力资源的管理带有很大的随意性。
The necessity of establishing human resource accounting Faced with the increasingly fierce market competition, among the numerous resources of enterprises, the survival and development of enterprises depend on “human resources ”. Enterprises need to fully develop, make use of the human resources of enterprises, require enterprises to know the human resources and their development and utilization of the status quo. In this case, human resource accounting came into being. First, modern human resource management is people-centered management. For modern enterprises, talent should be called “people ” more appropriate, people are the source of economic benefits, in business management, people are used as valuable organizational resources to configure and use. Therefore, just as other economic resources need to establish an accounting system to record, modern human resources management also needs to set up its own accounting system to record and report the status and changes of human resources in enterprises and provide important reference materials for personnel management. Second, making decisions on business management with reference to the information provided by human resource accounting can rationally allocate and effectively control human resources and make them supervisory and effective. It is of great significance for enterprises to fully utilize human resources efficiently and increase economic efficiency. Third, the establishment of human resources accounting, human resources to quantify the information to remind enterprises pay attention to the development and utilization of human resources, it is imperative. The labor force in our country is very rich. The human resources of enterprises, whether in the state-owned enterprises or in other types of enterprises, exist to varying degrees in the characteristics of the co-existence of talented people and talented people, the rising cost of labor services and the declining enthusiasm of workers. The human resources Management with a lot of randomness.