人力资源财务会计有关问题研究
本站原创 论文中文摘要：任何一门学科的发展都是与生产力水平、社会环境息息相关的，历史的变迁使各门学科都留下了鲜明时代特色。会计也不例外，会计学科从产生到发展都与社会经济密切相关，正是在每个时代经济组织自我发展和彼此之间的共同作用下，才最终出现了会计学这一专业技术系统的结构框架。1从会计的原始记录行为到现代的财务会计方法都与特定的经济活动相关。在知识经济条件下，科学技术和社会经济的发展使人们日益感受到劳动力是一切财富的源泉。企业乃至国民经济管理必然要求注重对人力资源的开发、利用和管理。而现有会计对生产力组成要素中最活跃、最重要的劳动力要素却加以回避，不计量和报告人力资源的信息，造成会计报表的信息失真，甚至对报表使用者产生误导，造成决策失误。因此从二十世纪六十年始，越来越多的学者认识到应把对人力资源管理的实践和会计理论研究密切结合起来建立一套人力资源会计的方法。但人力资源会计从二十世纪六十年代在美国产生至今，还尚未在会计实务中得到广泛的应用，还未形成一套完善的理论体系和核算体系，特别是在人力资源的确认、计量和报告理论等方面。本文试图对人力资源会计作一些粗浅的探讨。本文旨在通过人力资源会计有关方面的研究，建立一套比较客观的、实用的、在理论上成立的、在实践中具有很强的可操作性的人力资源财务会计方法，以科学地确认、计量和报告企业的人力资源，以此为人力资源会计早日在我国企业中应用做出一点贡献。本文研究的意义在于通过研究，提出以综合计量模式为计量基础的人力资源财务会计核算模式，将人力资源纳入财务会计的核算体系，以促使企业采用人力资源财务会计来科学地确认、计量和报告企业的人力资源的信息，确立劳动者在企业中的地位，从而促使各部门有效地利用人力资源、合理开发人力资源。本文的基本思路是：在对人力资源会计的基本理论（如人力资源<WP=3>的概念、人力资本的概念、人力资产的概念、人力资源会计的概念等）进行概括性论述的基础上，对人力资源会计的研究历史进行回顾，并对已有的研究成果进行认真、系统的总结，进而对人力资源财务会计的理论进行深入、细致的研究，最后提出了按综合计量模式计量的新的人力资源会计核算模式。本文分为五大部分，论文的主要内容及观点如下：第一部分对人力资源会计存在的必然性进行研究。这部分首先从分析人力资源概念、人力资本概念开始，以资产应具有的三个属性(资产必须具有未来服务潜力或效益、可以用货币计量其价值、属于企业所拥有或控制)为标准说明人力资源应作为企业人力资产。然后指出人力资源会计是会计学中的新分支，它是传统会计在运用经济学、组织行为学原理的基础上，与人力资源管理学相互结合，相互渗透所形成的一门分支会计学，是会计学科发展的新领域，是会计信息系统的一个子系统。它是对人力资源成本、人力资源价值和使用效果进行确认、计量和报告的一种程序和方法。并从社会环境的需求、传统财务会计的缺陷、经济理论和科技的进步等方面论述了人力资源会计产生的必然性；最后从我国人力资源的实际情况分析了我国建立和推行人力资源会计是十分必要的。第二部分是对人力资源历史研究的回顾和评述。这部分通过对西方人力资源会计的发展五个阶段（即基本概念的产生阶段、人力资源成本和价值计量模型的学术研究阶段、人力资源会计的迅速发展阶段、理论与实务界对人力资源会计的兴趣下降阶段、人力资源会计恢复活力阶段）的回顾和我国人力资源会计的研究情况的介绍，指出我国人力资源会计从最初的介绍到研究，现在已取得了丰硕成果，至今已形成了人力资源成本会计、人力资源价值会计和劳动者权益会计三大模式，并在分析上述各模式的基础上指出现在人力资源会计还存在的缺陷即人力资源会计推行的相关基础理论供给严重不足、人力资源财务会计与人力资源管理会计的划分不确、人力资源会计的计量与确认还没有完全解决、人力资源的信息还没有在会计报告中披露等。第三部分对人力资源会计的理论进行研究。这部分基于对"人力<WP=4>资本要素的稀缺性"决定人力资本所有者可以拥有企业的剩余索取权的认识，认为应将人力资本纳入权益理论，建立“资产=负债十财务资本权益十人力资本权益"这一新型的会计权益理论。本文将人力资源会计分为人力资源财务会计和人力资源管理会计，指出人力资源财务会计应对人力资源的成本和价值同时进行反映，人力资源管理会计不应包括人力资源价值会计，它主要利用人力资源财务会计提供的信息及其他有关资料，对人力资源进行预测、决策、控制、计划、考核。它包括：人力资源决策会计、人力资源控制会计、人力资源责任会计。在人力资源的确认上，本文认为人力资源会计的确认应从成本效益原则出发，对符合一定标准（即“重置成本”较高的员工、对企业的经营能力影响较大的员工、劳动报酬占企业全部工资支出的大部分的员工）的员工进行确认。在人力资源财务会计的计量上，本文提出按人力资源成本和公允价值综合计量模式来计量人力资源，即对人力资源的使用成本，在发生时按实际发生额 (即成本)计量，直接予以费
Abstract（英文摘要）： The development of any knowledge has close relationship to the historical change of productivity and the social environments. Accounting, of course is not exclusive. As a social science, accounting is related more to the economic development. With the technology economy era coming, the human resource is considered increasingly the source of wealth. From factory to country, we concentrate in developing the human resource, exploiting its potential force and managing it in wide range. But in accounting, we disregard its existence. In financial statement we can’t see the information about human resource, and in the activities of financial management we don’t consider it as a source that can bring profit. All these misguide us in practice. In 1960s, more and more researchers and managers acknowledged the importance of the human resource, they thought the human resource should be considered to add into the accounting records and tried to establish a good system to manage it efficiently. But till today, we still find it is very hard not only in theory but also in accounting practice to establish a perfect system, especially in its affirmation, evaluation and report. In this paper, we want to do some useful research in those aspects mentioned above, try to establish an accounting system that should be comparatively rational in theory and exercisable in practice. The final object, we hope the research will help us add the human resource into the financial accounting system, and let us attach more importance to the human resource, and manage it more efficiently.After reviewing the history of this field, we divide the human resource accounting into the financial accounting of human resource<WP=7>and the managerial accounting of human resource, and figure out that the financial accounting of the human resource includes the conventional cost accounting and the evaluation of the human resource, however, the managerial accounting includes the decision-making accounting, the control accounting and the obligation accounting of the human resource. Under the basic owners’ equity theory, we think that the synthesis evaluating system is the best way in practice, and by this way, we can bring the financial accounting of human resource into the existent financial accounting system.This paper is made up of five parts, the former four are the main parts of research, and the fifth is the conclusion. The main ideas of the paper listed as follow:At first, we put forward the concept of the human resource, and analyze its characters. Compared with the characters of the asset, more like an intangible assets, we learn that the human resource is also an asset, so we think that the human resource should be added into the accounting system. Then we consider that the human resource accounting is the branch of accounting, which integrates the economics, management theory and organization behior theory etc. Primarily by using the accounting technique, it does the confirmation, evaluate and report work of the human resource’s costs, values and outcomes. In the end of this part, we research the relative conditions in China, and figure out that the application of this new system is necessary.In the second part, we observe the five stages of human resource accounting history, which are the stage of basic concept emergence, the stage of researching human resource cost and evaluation model, the stage of human resource accounting fast developing, the depressed stage in research and practice fields, and the recover stage all-around. In China, after decades of year’s research and practice, we he also got a great deal of fruits. Now we he established three models<WP=8>including the cost accounting of human resource, the human resource value accounting and the labors’ rights accounting. But all the above models he the shortages in realistic practice, and the boundary between the financial accounting of human resource and the managerial accounting of human resource is still unclear, the confirmation and the evaluation in this fie
论文关键词： 人力资源；人力资本；剩余索取权；理论基础；确认；计量；
Key words（英文摘要）： Human resource；Human resource capital；Demand of the surplus；Basic theory；Confirmation；Evaluation；
Abstract（英文摘要）： The development of any knowledge has close relationship to the historical change of productivity and the social environments. Accounting, of course is not exclusive. As a social science, accounting is related more to the economic development. With the technology economy era coming, the human resource is considered increasingly the source of wealth. From factory to country, we concentrate in developing the human resource, exploiting its potential force and managing it in wide range. But in accounting, we disregard its existence. In financial statement we can’t see the information about human resource, and in the activities of financial management we don’t consider it as a source that can bring profit. All these misguide us in practice. In 1960s, more and more researchers and managers acknowledged the importance of the human resource, they thought the human resource should be considered to add into the accounting records and tried to establish a good system to manage it efficiently. But till today, we still find it is very hard not only in theory but also in accounting practice to establish a perfect system, especially in its affirmation, evaluation and report. In this paper, we want to do some useful research in those aspects mentioned above, try to establish an accounting system that should be comparatively rational in theory and exercisable in practice. The final object, we hope the research will help us add the human resource into the financial accounting system, and let us attach more importance to the human resource, and manage it more efficiently.After reviewing the history of this field, we divide the human resource accounting into the financial accounting of human resource<WP=7>and the managerial accounting of human resource, and figure out that the financial accounting of the human resource includes the conventional cost accounting and the evaluation of the human resource, however, the managerial accounting includes the decision-making accounting, the control accounting and the obligation accounting of the human resource. Under the basic owners’ equity theory, we think that the synthesis evaluating system is the best way in practice, and by this way, we can bring the financial accounting of human resource into the existent financial accounting system.This paper is made up of five parts, the former four are the main parts of research, and the fifth is the conclusion. The main ideas of the paper listed as follow:At first, we put forward the concept of the human resource, and analyze its characters. Compared with the characters of the asset, more like an intangible assets, we learn that the human resource is also an asset, so we think that the human resource should be added into the accounting system. Then we consider that the human resource accounting is the branch of accounting, which integrates the economics, management theory and organization behior theory etc. Primarily by using the accounting technique, it does the confirmation, evaluate and report work of the human resource’s costs, values and outcomes. In the end of this part, we research the relative conditions in China, and figure out that the application of this new system is necessary.In the second part, we observe the five stages of human resource accounting history, which are the stage of basic concept emergence, the stage of researching human resource cost and evaluation model, the stage of human resource accounting fast developing, the depressed stage in research and practice fields, and the recover stage all-around. In China, after decades of year’s research and practice, we he also got a great deal of fruits. Now we he established three models<WP=8>including the cost accounting of human resource, the human resource value accounting and the labors’ rights accounting. But all the above models he the shortages in realistic practice, and the boundary between the financial accounting of human resource and the managerial accounting of human resource is still unclear, the confirmation and the evaluation in this fie
论文关键词： 人力资源；人力资本；剩余索取权；理论基础；确认；计量；
Key words（英文摘要）： Human resource；Human resource capital；Demand of the surplus；Basic theory；Confirmation；Evaluation；