人力资源权益模式研究
本站原创 论文中文摘要：一、选题背景及意义人力资源是21世纪的战略资源。从工业经济向知识经济的转变是现今时代的一个最重要的变革体现,而人力资源的投入是知识经济时代的重要标志。知识经济是以人力资本投入为主的经济,充分利用人才资本和知识是这个时代的强大精神体现。在这一充满希望的时代,人力资源不仅是最积极、最活跃的生产要素,而且毫无疑问是最重要的第一生产要素。正是基于对人力资源重要性的清醒认识,我国提出了“科教兴国”的战略,其他许多国家也积极采取类似行动,迎接知识经济的挑战。人力资源投资是最重要、最有效的投资。会计理应为经济决策提供人力资源方面全面而准确的信息。这些重要资产在传统的资产负债表中并得不到任何反映,使得诸如微软公司这样的一些国际大型软件公司资产负债表中的净资产数额看上去却像是小型公司,显然这是忽略了人力资源等所代表的重要资产所致。人力资源会计是会计学科的一个新分支,是鉴别和计量人力资源数据的一种会计程序和方法,其目标是将企业人力资源变化的信息,提供给企业和外界相关信息使用人员。财务信息需求者的需要、内部管理者的需要、战略决策的需要、国家宏观调控的需要、财务会计核算原则的要求都对人力资源会计提出了希望。完善人力资源权益会计是人力资源会计的一条必经之路,也是一条提升的路途。国外人力资源会计起源于20世纪60年代的美国,我国对人力资源会计的研究始于80年代初,人力资源权益会计的提出是在90年代初期。1992年,青岛海洋大学的徐国君教授也完成并出版了《劳动者权益会计—人力资源会计的新模式研究》,拉开了我国人力资源权益会计研究的序幕。人力资源权益会计是人力资源会计的一个重要研究方向,大多数的此方面的文章都从人力资源权益方面着手研究。我国是一个发展中国家,发展经济是我们面临的首要问题；更需强调的是,要在资源稀缺的条件下实现经济发展。因此,合理有效地配置资源是发展的关键。从完整的意义上理解,资源包括物质资源、货币资源和人力资源,经济的发展即指这三者的有效增长和合理配置。传统会计一直很重视对物质资源、货币资金的核算和控制,而对人力资源,到目前为止,在理论上承认它是生产经营活动必不可少的要素之一,但在会计核算和控制力一面,相对于前两者是远远落后了。随着科学技术的进步和生产力的高速发展,人力资源在经济活动中的作用将越来越明显,人力资源与物质资源、货币资金之间的协调也越来越重要,传统会计面临新的挑战,建立人力资源会计迫在眉睫,人力资源权益会计成为其发展的必然方向二、本文结构及主要内容本文主要分为五个部分,主要内容及基本观点如下：第一部分为导论。首先介绍了本文的研究意义及目的,从人力资源会计入手深入到人力资源权益会计,指出其重要性。其次对于人力资源会计的国内外研究状况进行了简单叙述,并对镶嵌在人力资源会计发展中的人力资源权益会计的历史进行了简要评述。第二部分为人力资源会计的理论基础。人力资源会计主要模式有三种：人力资源成本会计、人力资源价值会计和人力资源权益会计。这三种模式并不是独立存在的,每种模式都是基于前种模式的不足产生和建立的,对整合人力资源会计有很大的帮助作用。人力资源权益会计是融合了人力资源成本会计和人力资源价值会计的理论基础,在此之上提出了人力资源权益这个理论概念。所以,在此部分本文首先简要讲述人力资源成本会计和人力资源价值会计的基础理论,并对这两种理论模式进行了评价。人力资源成本会计的缺陷主要在于从投入角度来计量人力资源,不能提供人力资源的价值信息；而人力资源价值会计的主要缺陷是这种模式计量和报告的不是取得和开发人力资源所付出的成本,而是人力资源本身的价值。而这两种模式的共同不足是忽视了人力资源权益的概念。第三部分为人力资源权益会计理论基础。在对人力资源成本会计和人力资源价值会计以及这两种模式的缺陷论述后,提出人力资源权益会计的基础理论：基本假设及人力资源权益的基本含义。人力资源权益的基本含义中存在几个基础概念：人力资本投资、人力资产、人力资本和人力资源权益。前几个基础概念是为了更好的定义人力资源权益这一概念。人力资源权益是劳动者作为人力资源的所有者而享有的相应权益,它包括两个基本部分：一是原始投入企业的人力资本,一是新产出价值中属于劳动者的部分。并且分析了人力资源权益中的重点问题——人力资源的剩余索取权问题,包括人力资本享有剩余索取权的原因及达到这一概念的过程。最后分析了几种企业人员人力资源权益的分配方式以及对于人力资源权益模式的进行了评价,肯定了人力资源权益模式的在理论创新方面的价值及其贡献意义。第四部分为人力资源权益模式。主要分析了人力资源权益模式下对于人力资源的确认和计量问题。人力资本的确认是基于人力资本的所有者应成为企业的混合权益索取者。会计平衡公式改变为：“物力资产+人力资产=负债+人力资源权益十所有者权益”。基于会计平衡公式改变后的,分析了人力资本应确认为怎样一种资产和负债。并且基于会计理论分析了人力资本的初始确认和后续确认以及摊销问题。关于人力资本的计量问题是基于人力资源价值会计计量的理论基础。首先对企业人员进行了划分,分为：基础型人力资本和技能型人力资本、管理型人力资本、企业家人力资本。分别解释了这三种类型的人力资本适合的计量方式和方法。最后对人力资源权益会计的账务处理进行了描述。本文的最后一个部分是人力资源信息的报告与披露。介绍了人力资源权益会计对于财务报表披露内容的影响,及人力资源权益模式下的财务报告。从实际效果来看,目前人力资源会计信息只对内报告,并不表示外部利益集团不需要这方面的信息,恰恰相反,列入对外财务报表中的人力资源会计信息可使企业外部投资者更好地了解企业人力资源的投资、开发和管理现状,从中了解企业管理者对人力资源投资是否重视以及企业人力资源的优劣多寡,在一定程度上决定了企业以后的获利能力及发展前景。人力资源会计报告所要解决的问题是企业如何把有关人力资源的信息传递给使用者。传统的会计报表是基于“业主权益论”而编制的,“人力资源权益论”的确立对传统的会计理论提出了挑战,会计报表也受到了很大的影响。此部分首先分别对人力资源权益论对于表内内容的影响和表外内容的影响进行了论述。然后分析了人力资源权益论下的财务报告,主要分为人力资源权益会计信息主表和人力资源权益会计信息的附加报表。三、论文的主要贡献和不足之处1、本文完整分析了人力资源权益会计模式,包括人力资源权益会计的基础理论、人力资源权益会计的确认、计量以及披露。关于人力资源权益会计,本文认为只是从人力资源角度出发,即从员工的角度出发是不完整的,同时也充分考虑企业的利益,为使企业和员工达到利益的统一和共赢状态。2、结合先前理论,本文认为人力资本的剩余索取权问题是人力资源权益会计的一个重点问题,介绍了人力资本为什么应享有企业剩余利润的索取权,并分析了达到这一概念需要经过的三个过程或阶段。同时充分考虑了在企业赢利或是亏损的情况下,同样应对人力资本的剩余索取权进行肯定。3、本文关于人力资源权益会计模式的研究,只是基于理论研究,未涉及实际案例的研究,缺乏实际数据和经验的指导,对于相关问题在实际工作中存在的问题没有进行探讨。希望在完整企业人力资源数据和企业实行状况后可以进行逐步研究,并完善理论中关于人力资源权益模式的实施和可行性研究的内容
Abstract（英文摘要）： 1、Background and Significance of topicsHuman resource is strategic resource on the 21st century. The tranormation from industrial economy to knowledge economy is most significant change, and diving into human resource is the important sign of knowledge economy century. The first part of my paper will show the background and sense of why and how I chose subject. As we know, human resource accounting is a new offshoot of accounting, is a fiscal program and method which can differentiate and measure the data of human resource. The aim of it is to provide corporation and their relatives some sort of information which including like changing of human resource. Moreover, the function of human resource is becoming more and more obviously, and the harmony between human resource, physical resource and currency capital is more important as well. Thus, traditional accounting is facing the new challenge, and building human resource accounting is staring us in the face. Obviously, human resource interest accounting will be the trend of development of human resource.2、the structure and main contentsMy paper includes five parts which primarily explored on the following. First part is introduction. First of all, it will introduce the purpose and meaning of my research, from human resource accounting deeply to the human resource interests accounting, and point their importance. Secondly, give the simple statement of domestic and overseas researches of human resource accounting, and also give the comment on the history of human resource interests accounting.The second part is talking about basic theory of human resource accounting. Human resource accounting has there main modes:human resource cost accounting, human resource value accounting and human resource interests accounting. Furthermore, human resource interests accounting is amalgamation of the theories of human resource cost accounting and human value accounting. Over here, I will discuss the limitation of first two modes, while giving the basic hypothesis and its meanings.The third part is talking about basic theory of human resource interests accounting. Base on the second part, I bring out the basic theory of human resource interests accounting.I will evaluate the human resource interests mode, and affirmatively give the positive evaluation because of its innovation and contribution.The fourth part is talking about human resource interests mode. It will mainly analyze affirmance and measure of human resource in the human resource interests. mode. The affirmance of human capital is base on the own of human capital should be the corporation’s mix rights and interests demander. At last, it will show that how to deal with and run the human resource interests accounting.The last part of my paper is talking about the bulletin and exposure of human resource data. It will show the influences when human resource interests accounting reveal financial reports, and even the financial reports on the human resource interests mode.3、Major contributions and weaknessesFor evaluating my paper, I think it completely analyze the human resource interests accounting mode, including the basic theory of human resource interests accounting, its affordances, measure and exposure. Refer to human resource interests accounting, I think it’s half-baked if only considering from the human resource side (employees), because we should consider about the benefit of corporation at the same time in order to benefit both of them.Combining the previously theory, my paper show that the right to get the residual of human capital is big problem in the human resource interests accounting, and it introduced why human capital should take the right of getting the corporate residual profits. Totally, there will be three phases to get this concept. Moreover, whenever pay off or to the bad, we should affirm the right to get the residual profits as we can.Honestly speak, the research of my paper which refer to the human resource interests accounting mode, is just base on the theory research, not coming down to the real case studies, so lack of real data and experience, especially not discussing the relate question in the really working condition. Hopefully my paper give some contribute to consummate the field of the human resource interests accounting, and I will continue my research to follow.
论文关键词： 人力资源会计；人力资源权益；剩余索取权；
Key words（英文摘要）： Human Resource Accounting；Human resource rights；Residual Claim right；
Abstract（英文摘要）： 1、Background and Significance of topicsHuman resource is strategic resource on the 21st century. The tranormation from industrial economy to knowledge economy is most significant change, and diving into human resource is the important sign of knowledge economy century. The first part of my paper will show the background and sense of why and how I chose subject. As we know, human resource accounting is a new offshoot of accounting, is a fiscal program and method which can differentiate and measure the data of human resource. The aim of it is to provide corporation and their relatives some sort of information which including like changing of human resource. Moreover, the function of human resource is becoming more and more obviously, and the harmony between human resource, physical resource and currency capital is more important as well. Thus, traditional accounting is facing the new challenge, and building human resource accounting is staring us in the face. Obviously, human resource interest accounting will be the trend of development of human resource.2、the structure and main contentsMy paper includes five parts which primarily explored on the following. First part is introduction. First of all, it will introduce the purpose and meaning of my research, from human resource accounting deeply to the human resource interests accounting, and point their importance. Secondly, give the simple statement of domestic and overseas researches of human resource accounting, and also give the comment on the history of human resource interests accounting.The second part is talking about basic theory of human resource accounting. Human resource accounting has there main modes:human resource cost accounting, human resource value accounting and human resource interests accounting. Furthermore, human resource interests accounting is amalgamation of the theories of human resource cost accounting and human value accounting. Over here, I will discuss the limitation of first two modes, while giving the basic hypothesis and its meanings.The third part is talking about basic theory of human resource interests accounting. Base on the second part, I bring out the basic theory of human resource interests accounting.I will evaluate the human resource interests mode, and affirmatively give the positive evaluation because of its innovation and contribution.The fourth part is talking about human resource interests mode. It will mainly analyze affirmance and measure of human resource in the human resource interests. mode. The affirmance of human capital is base on the own of human capital should be the corporation’s mix rights and interests demander. At last, it will show that how to deal with and run the human resource interests accounting.The last part of my paper is talking about the bulletin and exposure of human resource data. It will show the influences when human resource interests accounting reveal financial reports, and even the financial reports on the human resource interests mode.3、Major contributions and weaknessesFor evaluating my paper, I think it completely analyze the human resource interests accounting mode, including the basic theory of human resource interests accounting, its affordances, measure and exposure. Refer to human resource interests accounting, I think it’s half-baked if only considering from the human resource side (employees), because we should consider about the benefit of corporation at the same time in order to benefit both of them.Combining the previously theory, my paper show that the right to get the residual of human capital is big problem in the human resource interests accounting, and it introduced why human capital should take the right of getting the corporate residual profits. Totally, there will be three phases to get this concept. Moreover, whenever pay off or to the bad, we should affirm the right to get the residual profits as we can.Honestly speak, the research of my paper which refer to the human resource interests accounting mode, is just base on the theory research, not coming down to the real case studies, so lack of real data and experience, especially not discussing the relate question in the really working condition. Hopefully my paper give some contribute to consummate the field of the human resource interests accounting, and I will continue my research to follow.
论文关键词： 人力资源会计；人力资源权益；剩余索取权；
Key words（英文摘要）： Human Resource Accounting；Human resource rights；Residual Claim right；