对人力资源会计的构想

知识经济时代的企业,必将是一个以人力资本和非人力资本所组成的经济实体,而且相当一部分企业,人力资本对其发展的作用将超过实物资本和货币资本.所以作为第一信息部门的会计应该用一定的方法对人力资源进行确认、计量、记录和报告.本文试对人力资源会计研究的关键、人力资源会计的理论基础,人力资源会计的确认与计量等几个方面谈一点看法.人力资源作为一种稀缺的要素,其所有者应该和财务资本的所有者股东、债权人一样成为企业的权益索取者,其权益体现为一种混合权益.对于人力资源,不应该理解为企业的投资,而应该将之理解为人力资源所有者对企业的投资.并在此基础上,对人力资源进行确认和计量.

Conception of Human Resources Accountants

In Knowledge economic age,enterprises will be the ones made up of human capital and nonhuman capital.And to quite a lot enterprises,the effect of human capttal will be greater that that of object capital and money capital.As a result,accountants as the first information department should take certain actions to identify,calculate,record and report the human resources they own.In this articl,I will give my opinions on the key to the study on human capital accountants,the basic theory of human resource accountants and the identification and calculation of human resources.As a rare element,human resource accountants should become the rights-owners just like the part-owners and creditors who are the finance capital-owners,and the rights here are a kind of mixed rights.To human resources,we shouldn't reqard them as the investment in enterprises,but as the investment in the enterprises from the human resources-owners.And the identification and calculation of the resurces should be based on it.