负债或租赁:人力资源会计的可行方法

鉴于人力资源会计的各种计价模型和核算方法缺乏可操作性,难以实行,该文论证彻底的负债观或租赁观最符合人力资源实际和最简单可行,提出完全把工资报酬看成负债利息,除以银行贷款利率得负债额即是人力资产价值的计量模型.论述了人力资本一般不可能有与物力资本完全平等的剩余索取权,仅当净资产收益率较高时,才可能讨论同等的超额剩余索取权,并给出了此分界点收益率的理论公式.

Liability or Lease Is the Practical Method of Human Resources Accounting

Considering the non-operability of and the difficulty in implementing pricing models and ac- counting methods on human resources accounting, this paper demonstrates that liability or lease is practicable, and that it is the simplest method to consider the facts of human resources. The present paper suggests that the computation model of manpower assets value can be formed by liability a-mount, i. e. wages divided by banking interest. It concludes that manpower capital generally cannot have completely equal right of demand surplus compared with goods capital. Only when ROE is higher is it possible to discuss the equal demand right of excess surplus. Thus the formula is given in the paper.