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目前,我国学术界在人力资源会计的账户设置方面还未达成共识,在这方面产生了很多概念性问题,这也影响了人力资源会计理论体系的成型。人力资源会计中涉及到的与人力有关的概念主要包括人力资源、人力资本、人力资产等。刘仲文(1997)认为,人力资源是能够推动社会和经济发展的具体体力和智力劳动能力的人的总称。张文贤(1999)认为,人力资本是指以某种代价获得并能在劳动力市场具有价值的能力或技能。人力资产是企业拥有或控制的,能为企业带来未来经济效益,并能以货币计量的劳动力资源。人力资源会计中设置相关账户是以这些概念为依据,而这些概念的内涵,即清晰的人力资源产权决定了账户的性质。因此,了解人力资源的产权问题对人力资源会计设置账户有很大帮助。
At present, the academic circles in our country have not reached a consensus on the account setting of human resource accounting, and many conceptual problems have arisen in this respect, which has also affected the formation of human resource accounting theoretical system. Human resources accounting related to the human-related concepts include human resources, human capital, human assets. Liu Zhongwen (1997) argues that human resources are the general term for people with specific physical and mental capacity to promote social and economic development. Zhang Wenxian (1999) argues that human capital refers to the ability or skills acquired at some cost and having value in the labor market. Human assets are the labor resources owned or controlled by the enterprise and bring the future economic benefits to enterprises and can be measured in currency. The setting of related accounts in human resource accounting is based on these concepts. The connotation of these concepts, that is, the clear property rights of human resources, determines the nature of the account. Therefore, understanding the property rights of human resources is of great help to setting up accounts for human resources accounting.