对人力资源会计研究的质疑与设想

虽然实施人力资源会计迫在眉睫 ,但多年来我国人力资源会计始终处于理论研究阶段 ,实际运用困难重重 ,主要原因在于存在研究误区 ,使现有的计量方法和模型难以应用。当前人力资源会计的学科归属、计量方法、人力资产及人力资本核算内容等存在许多问题。从具有可操作性出发 ,根据人力资产是能为企业带来超额收益的那部分人力资源的观点对人力资产及人力资本的计量、核算和报告形式等进行更为科学的设计。

Query and Tentative Idea on the Study of Human Resource Accounting

Human Resource Accounting is extremely urgent to be carried out. However, it has been for many years that human resource accounting in our country can not extricate itself from stage of study and in practice there are many difficulties. The main reason is that wrong ideas exist in research, under which current method and mode for measures fails to be widely used. In the field, there are still many problems such as the relation between attribute of the subject and that of other categories, method of measures, accounting content of capital and asset of human resources, etc. This article reveals that measures, accounting and forms of report on capital and asset of human resources, etc., should be designed more scientifically from the considerations of practical operation, holding the idea that human asset as a part of human resources can bring ultra earning as other types of assets can do.