笔者认为,应把人力资源会计当作可解决企业契约组合中由于信息不对称产生的委托—代理这一矛盾的激励措——施。同时引入具有同样功效的股票期权,并将两者有机结合,不但可解决长期悬而未解的人力资源量化及其会计处理问题,也可反映股票期权的经济内容。 The author believes that human resource accounting should be regarded as a solution to the contradiction between the principal-agent of the enterprise contract due to information asymmetry. At the same time, the introduction of stock options with the same efficiency and organic combination of the two will not only solve the problem of quantifying human resources and its accounting problems that have not been solved for a long time, but also reflect the economic content of stock options.