人力资源计量相关问题探讨

• 作 者: 汤宇东 高俊青
• 机 构: 东北财经大学研究生部,东北财经大学研究生部,
• 出 处: 时代金融
• 发表日期: 2006年04期
• 关键词: 人力资产 人力资源会计 人力资源价值 知识经济时代 资产计量 财务资本 核算范围 摊销 人力资本 现金流量折现法

知识经济时代的到来,人力资源在经济中显得更为重要,为适应新形势的要求,必须将人力资源纳入会计的核算范围,从而为决策者提供更真实的会计信息。鉴于人力资产的计量在人力资源会计中的重要地位和当前对于人力资产计量不同方法的争议,本文提出将人力资源成本核算与人力资源价值核算有机统一,以市场为基础的人力资源价值确认方法,并依据人力资产的不同特点,将其化分为三个层次分别进行核算。这种方法一定程度上克服了人力资产计量方面的主观性,更好的实现会计目标。

In the era of knowledge-based economy, human resources are more important in the economy. In order to meet the requirements of the new situation, human resources must be included in the accounting scope of accounting so as to provide policy-makers with more realistic accounting information. In view of the important position of human resource measurement in human resource accounting and the current controversy over different methods of human asset measurement, this paper proposes a method to confirm human resource cost accounting and human resource value accounting organically and market-based value recognition of human resource, And according to the different characteristics of human assets, it is divided into three levels for accounting. To a certain extent, this method has overcome the subjectivity in the measurement of human assets and better achieved the accounting objectives.