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二十一世纪是知识经济时代,知识、技术、人力资源已经成为经济发展的三大支柱,尤其是人力资源的作用日益突出,各企业都日益重视对人力资本的投资。然而,有关人力资本投资的信息却长期无法在财务会计系统中得以反映。究其原因,主要是因为人力资本与传统的物力资本在性质上有着较大的差别,目前还没有统一的会计计量方法。尽管《企业会计准则》没有对人力资本投资信息进行强制披露,但是企业可以根据自身情况对相关信息进行自愿披露。随着利益相关者对人力资本投资信息需求的上升和社会经济的发展,人力资本投资的相关信息最终必将纳入到财务核算的轨道上来。
The 21st century is the era of knowledge-based economy. Knowledge, technology and human resources have become the three pillars of economic development. In particular, the role of human resources has become increasingly prominent. All enterprises are increasingly focusing their investments on human capital. However, the information on human capital investment has long been unable to be reflected in the financial accounting system. The reason is mainly because there is a big difference in the nature between human capital and traditional material capital. At present, there is no unified accounting measurement method. Although Accounting Standards for Business Enterprises do not disclose the information of human capital investment on a mandatory basis, enterprises may voluntarily disclose related information according to their own situations. With the increase of stakeholder demand for human capital investment information and the development of society and economy, the relevant information of human capital investment will eventually be incorporated into the track of financial accounting.