外文翻译-人力资源会计体系在我国的构建-人力资源(编辑修改稿)

外文翻译-人力资源会计体系在我国的构建-人力资源(编辑修改稿)内容摘要：

t is enterprise owned or controlled measurable by money value, economic resources, including all property, the creditor39。 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 people39。 s value is changed lossy human dignity, actually, it is necessary to clarify the valuation of 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 creditor39。 s rights, and the economic subject should be as owner39。 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 ine 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 bee the most important asset, and also the human resources as liabilities and treat its rejection in owners39。 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 don39。 t reflected the original visage, leading to put the cart before the horse mistake. The third, maximum overe human resource value uncertainty effects, though human assets is one thing one can lead to the pany cash inflows assets, but due to define its role in revenue forming process, and human resources for the degree of firms offer future interests not sure, and it has no stored value, so human assets, relative to other asset speaking the most is uncertainty is mainly shown in two aspects, one is human resource value because of management level, personal effort, science and technology progress, education to cultivate appear valueadded impairment move。 On the other hand of human capital owner is itself, the organization in microeconomic units occur between transfer, no need to bring in outside force, interest mechanism driven by can independently shift, this move not only make the original organizational assets reduced and may cause greater loss because of manmade assets transferred at the same time, also caused by it are mercial secrets to wait to also occur simultaneously transferred. Maximum overe human assets uncertain influence, the key is to human resources increase reduction of measurement. International accounting standards board (IASC) in dealing with the accounting environment the uncertainty in the proposal, the degree of uncertainty by probability intelligently. Although this is a kind of based on subjective estimation based on the measurement, but the human resources for the measurement of future earnings approach indicated the brilliant prospects. For human resource future profits measurement issues, once the solution to human resources as assets had more sufficient theoretical basis, which can maximize overe human resource value uncertainty, human resource accounting system can be truly established. The fourth, human resource information relevance. In the condition of knowledge economy, the intelligence capital is the first capital。 In the era of humanistic management, man is the core of all things and all the production activities center. So not only to human resources as the content of management accounting, still ah regard it as a f。