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人力,是相对于物力而言的一个概念,是指蕴藏在人体内的体力与脑力的总和。它与物力一样,都是人类社会进行物质生产的重要资源,都是必备的生产要素。 在我国国内,以阎达五教授为代表的会计学者,从会计学的角度提出了以保障劳动者权益为中心建立人力资源会计框架的设想。阎教授认为“劳动者权益是劳动者作为人力资源的所有者而享有的相应权益,它包括两部分:一是人力资本,二是新产出价值中属于劳动者的部分。”他提出了人力资源、人力资本以及劳动者权益等概念并引入会计等式: 物力资产+人力资源投资+人力资产=负债+劳动者权益+所有者权益 我的构想与阎教授的设想同中有异。阎教授主张从会计学的角度,建立以保障劳动者权益为中心的人力资源会计框架。我却主张从建立新型企业制度的角度出发,确认企业人力资源所有者与物力资源所有者一样对企业的资产享有同等的所有者权益,在修正和补充传统会计的基础上,增加人力资源会计的内容,建立全要素会计,而不只是单独建立人力资源会计。全要素会计,不仅体现了对人力资源所有者应有权益的保障,而且也体现了对物力资源所有者应有权益的保障,是以保障生产要素(主要包括人力和物力两大部分)所有者权益为中心重新构建的。
Manpower, a concept relative to material and physical resources, refers to the sum of physical and mental power contained in the human body. Like material and material resources, it is an important resource for material production in human society and is an essential factor of production. In our country, accounting scholars represented by Prof. Yan Dafu put forward the idea of setting up accounting framework of human resources centering on safeguarding the rights and interests of laborers from the perspective of accounting. Professor Yan believes that “laborers ’rights and interests are laborers’ rights and interests as owners of human resources, which includes two parts: one is human capital and the other is part of the value of new output that belongs to laborers.” He proposed that manpower Resources, human capital and labor rights and other concepts and the introduction of accounting equations: physical assets + human resources investment + human assets = liabilities + rights of workers + owner’s rights My idea and Professor Yan’s vision with the same. Professor Yan advocated from the accounting point of view, the establishment of the protection of workers rights and interests as the center of human resources accounting framework. I advocate from the perspective of establishing a new enterprise system to confirm that the owner of human resources of an enterprise has the same owner’s rights and interests as those of the owners of physical resources on the assets of the enterprise and on the basis of amending and supplementing the traditional accounting, Content, the establishment of total factor accounting, not just the establishment of human resources accounting alone. Total factor accounting not only reflects the rights and interests of human resources owners should be protected, but also reflects the rights and interests of property owners should protect, is to protect the production factors (mainly including both manpower and material) owner Rights and interests as the center to rebuild.