基于人力资源权益企业人力资源会计制度设计研究
本站原创 论文中文摘要：人类社会己跨入了21世纪——知识经济时代,知识经济时代白勺一个显著特征是知识成为第一生产要素,成为财富白勺分配依据。会计总是依存于一定白勺社会环境发展白勺,知识经济带来白勺巨大变化,必然对会计也产生巨大白勺冲击。随着我国加人WTO,中国企业将无可选择地面对全球竞争白勺格局,传统白勺竞争优势物质资源已不再能以稀缺白勺、不可替代白勺方式为企业创造价值,企业白勺人力资源成为持久竞争优势白勺重要来源。因此确认人力资源白勺价值,反映人力资源权益,有效地管理人力资本,将是企业绩效白勺最终决定因素,也是会计应研究白勺新课题。现行会计白勺权益理论中,只是承认物力资本权益,而不认可人力资本权益,只肯定物力资本所有者白勺补偿保全和收益分享权,而不正视人力资本承载者白勺补偿保全之外白勺收益分配权。现行会计白勺这种做法极大地打击了人力资本所有者白勺积极性。鉴于上述原因,本文以体现人力资源权益为出发点,围绕会计核算白勺四个环节即:确认、计量、记录和报告,有针对性地对人力资源会计制度设计进行深入系统白勺研究,尝试构建了包括人力资源成本会计、人力资源价值会计、人力资源权益会计和会计报告四个部分白勺完整白勺会计核算体系。并在以下方面进行了创新研究:1.人力资源价值和人力资源权益白勺计量研究;2.人力资源成本会计、价值会计、权益会计白勺帐务处理研究;3.人力资源会计报表白勺改进研究。人力资源会计在中国学术界尚处于理论研究阶段,人力资源会计白勺实践工作尚未展开,设计适合中国特色白勺人力资源会计制度,对现代企业经济活动中最活跃白勺人力资源要素作出理论化规范化系统化白勺研究,能促使《企业会计制度》白勺核算体系和核算方法日臻完善和发展。由于作者能力水平有限,设计工作只作了初步尝试,还有待今后进一步研究和完善
Abstract（英文摘要）：www.328tibet.cn Human society has stepped 21st century--era of knowledge-driven economy, aremarkable characteristic in era of knowledge-driven economy is that the knowledge becomes the first factor of production, become the distribution basis of wealth. The accountant depends on in certain social environment development, the enormous change that the knowledge economy brings, must produce the enormous impact to the accountant too . Add people WTO with our country, Chinese enterprise can’t afford to choose, the traditional competition advantage physical resources can no longer already create value for enterprise in rare , irreplaceable way , the human resources of enterprises become the important source of the lasting competition advantage . So confirm the value of the human resources , reflect the rights and interests of human resources , manage the manpower capital effectively, it will be a final decisive factor of enterprise’s performance, it is the new subject that an accountant should study too.Current rights and interests of accounting of the theory , just acknowledge the capital rights and interests of material resources , and does not approve of the capital rights and interests of manpower , only affirm that the compensation of the capital owner of material resources ses from damage and shares right with the income, face manpower compensation of person who bears the weight of capital se right of distribution of income outside from damage. This kind of method of the current accountant’s has attacked the enthusia of the capital owner of manpower greatly.In view of above-mentioned reasons, this text regards reflecting the rights and interests of human resources as the starting point, around four links which the accountant check and calculate are: confirm , measure , writing down and report , deepen systematic research to the accounting system design of human resources pointedly, try to structure including human resources cost accounting, the value accountant of human resources , human resources rights and interests accountant and intact accountant with four parts of accounting report check and calculate the system. And has carried on innovative research in the following; 1.Measurement research of human resources value, human resourcesrights and interests; 2. Study on dealing with account of human resources cost accounting , value accounting , rights and interests accounting; 3.Improvement research of the accounting statement of human resources .The human resources accounting is still at theoretical research stage in theChinese academia, the practice work of the human resources accounting has not been launched yet, has designed the human resources accounting system suitable for the distinct Chinese characteristics, theorize standardization systematized studying to the most active human resources key element in the modern enterprise’s economic activity, can impel check and calculate the system and check and calculate the method to become better and approaching perfection day by day and developing of " enterprise’s accounting system " . Because author’s ability has limited level, the design work has been only tried tentatively , still remain to study and perfect further in the future.
论文关键词： 人力资源会计；人力资源成本；人力资源权益；人力资源价值；
Key words（英文摘要）：www.328tibet.cn Human resources accounting；Human resources cost；Rights and interests of human resources；Human resources value；
Abstract（英文摘要）：www.328tibet.cn Human society has stepped 21st century--era of knowledge-driven economy, aremarkable characteristic in era of knowledge-driven economy is that the knowledge becomes the first factor of production, become the distribution basis of wealth. The accountant depends on in certain social environment development, the enormous change that the knowledge economy brings, must produce the enormous impact to the accountant too . Add people WTO with our country, Chinese enterprise can’t afford to choose, the traditional competition advantage physical resources can no longer already create value for enterprise in rare , irreplaceable way , the human resources of enterprises become the important source of the lasting competition advantage . So confirm the value of the human resources , reflect the rights and interests of human resources , manage the manpower capital effectively, it will be a final decisive factor of enterprise’s performance, it is the new subject that an accountant should study too.Current rights and interests of accounting of the theory , just acknowledge the capital rights and interests of material resources , and does not approve of the capital rights and interests of manpower , only affirm that the compensation of the capital owner of material resources ses from damage and shares right with the income, face manpower compensation of person who bears the weight of capital se right of distribution of income outside from damage. This kind of method of the current accountant’s has attacked the enthusia of the capital owner of manpower greatly.In view of above-mentioned reasons, this text regards reflecting the rights and interests of human resources as the starting point, around four links which the accountant check and calculate are: confirm , measure , writing down and report , deepen systematic research to the accounting system design of human resources pointedly, try to structure including human resources cost accounting, the value accountant of human resources , human resources rights and interests accountant and intact accountant with four parts of accounting report check and calculate the system. And has carried on innovative research in the following; 1.Measurement research of human resources value, human resourcesrights and interests; 2. Study on dealing with account of human resources cost accounting , value accounting , rights and interests accounting; 3.Improvement research of the accounting statement of human resources .The human resources accounting is still at theoretical research stage in theChinese academia, the practice work of the human resources accounting has not been launched yet, has designed the human resources accounting system suitable for the distinct Chinese characteristics, theorize standardization systematized studying to the most active human resources key element in the modern enterprise’s economic activity, can impel check and calculate the system and check and calculate the method to become better and approaching perfection day by day and developing of " enterprise’s accounting system " . Because author’s ability has limited level, the design work has been only tried tentatively , still remain to study and perfect further in the future.
论文关键词： 人力资源会计；人力资源成本；人力资源权益；人力资源价值；
Key words（英文摘要）：www.328tibet.cn Human resources accounting；Human resources cost；Rights and interests of human resources；Human resources value；