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当生产者 (人力资源 )只是运用生产资料 (物力资源 )在社会平均生产力基础上 ,进行简单再生产与外延扩大再生产时 ,由于生产者按月领工资 ,已得到社会平均的必要报酬 ,那么 ,其所创造的社会平均利润 ,税后应全部按资分配 ,以保证物力资本所有者的最低收益。如果生产者运用物力资源 ,努力发展科学技术 ,提高生产力 ,进行内涵扩大再生产 ,其所创造的超过社会平均利润的内涵利润 ,税后小部按资分红 ,大部留成论功行赏 ,则物力资本所有者享有越来越多的额外收益。先进生产者享有越未越多的额外报酬 ,就能激励全员更加努力发展科学技术 ,把企业办得欣欣向荣。这是看得见摸得着切实可行的人力资源价值会计。
When producers (human resources) use only means of production (material and natural resources) to carry out simple reproduction and extended reproduction based on the average productivity of society, producers receive the necessary social remuneration on a monthly basis. As a result, The average social profits created, after tax, should be fully allocated according to the capital, so as to ensure the minimum income of the owner of material and material capital. If the producers use material and natural resources resources, strive to develop science and technology, increase productivity and expand and reproduce the content, the profits they create exceed the average profits of society. Capital owners enjoy more and more extra income. The more advanced producers enjoy the more and more extra remuneration, the more they can motivate the entire staff to work harder to develop science and technology and make the enterprise thriving. This is visible and tangible human resource value accounting.