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知识经济时代下,劳动者在企业中发挥着越来越重要的作用。而现行的企业资产负债表只对存货、无形资产、固定资产等这些非人力资产予以列示,对于劳动者的知识、技能等方面的人力资本却没有体现。究其原因,是企业的人力资本还不能准确的确认与计量。本文从现实出发,对我国企业人力资本的确认方法与计量模型进行总结,以期帮助企业提供的会计信息更有质量,满足不同会计信息使用者的需求。
In the age of knowledge-based economy, workers play an increasingly important role in the enterprise. The current corporate balance sheet lists only those non-human assets such as inventories, intangible assets and fixed assets, but does not reflect the human capital in terms of knowledge and skills of workers. The reason is that the enterprise’s human capital can not be accurately confirmed and measured. Based on the reality, this paper summarizes the confirmation methods and econometric models of Chinese enterprises’ human capital in order to help enterprises to provide more quality accounting information and meet the needs of different users of accounting information.