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现代人力资源会计理论以工业经济时代“资本雇佣劳动”的产权制度为出发点 ,从而使理论缺乏系统性、理论间存在较多冲突。在知识经济环境中 ,人力资源逐渐成为核心生产因素 ,相对于非人力资源它具有一定的稀缺性优势 ,并且人力资源所有者意愿也有能力承担企业的经营风险 ,这就给“劳动雇佣财富”的产权制度提供了可能 ,也为人力资源会计的系统化发展提供了基础。在新的产权制度下 ,人力资源会计应当采用双重核算模式 ,即根据人力资源进入企业的方式以及其存在属性 ,分别采用所有者权益核算模式和债权人权益核算模式。这种核算方式解决了人力资源会计核算的争论 ,将原本相互割裂的人力资源的成本确认、价值计量等理论融入到同一体系之中。
Modern human resource accounting theory takes the property rights system of “capital wage labor” in industrial economy as the starting point, so that the theory lacks systematicness and there are many conflicts between the theories. In the knowledge-based economy, human resources gradually become the core production factor, which has certain scarcity advantages relative to non-human resources, and the willingness of human resource owners is also capable of assuming the business risks of enterprises. This gives “labor employment wealth” The system of property rights offers the possibility and also provides the basis for the systematic development of human resource accounting. Under the new system of property rights, human resource accounting should adopt a dual accounting model, that is, the mode of accounting for owner’s equity and the mode of accounting for creditor’s rights and interests, respectively, according to the way that human resources enter into the enterprise and its existing properties. This way of accounting solves the controversy of human resources accounting, the cost of the original human resources that are separated from each other, the theory of value measurement and other theories into the same system.