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Application of manpower resource fiscal and research 1
From;    Author:Stand originally

One, manpower resource accountant considers to put the issue that be in at present
The bitter fleabane of intellectual economy brought the tremendous breakthrough that accountant theory develops since rise suddenly, produced manpower resource accountant from this this one new-style accountant branch. Manpower resource accountant puts forward to already had up to now a few years from 60 time, scholar of China and foreign countries made a lot of beneficial research and exploration to this, gathered valuable experience and fruit. However, enter 90 age, the research to this one task however backwater not before, progress is slow, did not form relatively perfect scientific system up to now, still stay at " be an armchair strategist " , cannot Fu Zhu at practice. Investigate its reason, depend on accounting group up to now have not square body is the theory of manpower resource accountant of an effective since establish, affirm especially, metric with report theory, basically have the following sides:
The first connotation from manpower resource cost looks, right " manpower resource " return collect and allocate, it is the reform of program of original accountant business accounting only, did not break through traditional fiscal limits. The value of asset of the manpower on account face does not represent person place (can) the value that innovation gives. With valuation of uptodate replacement cost, have a replacement standard and different company can compare sexual problem, with financial fiscal combinative problem also is done not have very good solve.
The 2nd because manpower resource admits really with metric either it is a foundation with real cost, involve among them a lot of subjective elements and assume condition, the model that does not offer from different point of view with the scholar is widely divergent and too trival. Accordingly, up to now not as financial as the tradition accounting is shirt-sleeve, can regard management as fiscal only a component will provide information.
The rights and interests of the 3rd laborer fails to be limitted clearly. Because the enterprise is obtained, development and the pay sth used to one's own advantage that make natural resources of power of choose and employ persons pays a few cost to get on manpower resource especially melt into a sole asset, look from investor position be like should belong to an enterprise possessory, but what that part defray on manpower asset is afraid and can't show droit is attributive. Worker rights and interests is mixed is core of manpower resource fiscal and substaintial place certainly, do not solve this one problem good to cannot arouse the labor passion of laborer, cannot arouse industry vitality. This is the underlying demand of intellectual economy, also be the problem that manpower resource accountant must face.

2, manpower resource fiscal assumes basically
Manpower resource accountant is a person regard valuable organization as resource, and undertake to its value metric with report and program. Its purpose depends on reflect the quality condition that organizes existing manpower resource with manpower resource creativity, provide complete decision-making information for business management authorities and outside interests group. Basic content includes manpower resource fiscal accountant of manpower resource cost and accountant of manpower resource value two respects. Accountant of manpower resource cost is to point to: To obtain, what development and replacement regard resource place of the organization as the cost that cause is metric with the report. Accountant of manpower resource value basically is research manpower resource the economic value to the enterprise how metric and the payoff problem of value of manpower resource economy, the creativity that the purpose depends on using manpower resource will reflect the quality condition that organizes existing manpower resource, provide complete decision-making information to run authorities and outside interests group.
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