人力资本参与收益分配理论及会计问题探析
本站原创 论文中文摘要：在对人力资源会计理论体系的发展和当前研究状况及导向进行分析和回顾的基础上,本文着重就人力资本参与企业剩余收益分配的理论基础、分配形式、制度安排、实现途径和所涉及到的相关会计理论与操作问题进行了探讨,旨在对人力资本分享企业剩余收益的理论和有关会计问题提出自己的看法。本文首先对人力资源会计的研究状况进行了回顾和综述,接着分析了我国人力资源会计理论发展的现状、难点和理论导向等,然后对我国上市公司对高层人力资本分配企业剩余收益的会计处理和信息披露现状进行分析的基础上对人力资本参与收益分配的会计核算及信息列报提出了改进建议。本文主要结论如下:1、人力资本投入企业之后,应当和物力资本一样参与企业剩余收益的分享,其分配标准和比例取决于两者的博弈均衡结果。2、人力资本参与收益分配问题是人力资源会计应用于实践的可行性导向,从参与收益分配的角度有助于企业人力资本价值核算和收益贡献分配的解决。3、不同层次和类型的人力资本在分享企业收益是具有不同的特点和结构,长期和隐性的激励方式如股票期权是高层次人力资本参与剩余收益分享的理想方式。4、通过企业收益率与行业收益率的比较说明了企业收益贡献在人力资本承载者和物理资本所有者之间的分配标准,文中还提出了人力资本参与剩余收益分享的具体操作方法。5、通过考察上市公司对人力资本分享企业剩余的会计处理和信息披露状况,指出由于制度标准的不规范致使当前对人力资本分享剩余索取权的披露体现出不统一和不充分的特点。将人力资源和人力资本的信息融入会计等式,修正了传统会计学的权益理论,并建议采用“人力资本权益分成”的思路做会计处理
Abstract（英文摘要）： On the analysis and review of both the development of Human Resource Accounting (HRA) theories and the research status and trend currently, this paper focuses on the theoretical foundation, distribution methods, system arrangement, implement approaches as well as the relative theories and operations in accounting of in the participating in residual distribution of enterprises by human resources. The main purpose of this paper is to probe into the issue of human resource’s sharing in the residual proceeds of enterprises, and to give suggestions on improving the related accounting principles and practice.In the first place, this paper summarizes the state of study on Human Resource Accounting theories and gets an overall review, then it analyzes the status quo, difficulties and theoretical guide of the development in HRA in China. After an investigation of the current situation of the distribution and information announcing by public listed companies in China, the author endeors to launch a calculation & reflection system frame in the distribution of earnings by human resources.The main conclusions and viewpoints of this paper are as follows:1) After the human capital is put into enterprises, it should also participate in the sharing of enterprises ’ surplus earnings like material capital. How to assign the standard and proportion between them depends on the balanced result of match by the two parties.2)The issue of Human Capital participation in the distribution of surplus earnings is the feasibility practice of HRA. Meanwhile, the paper attempts to help the settlement of the value reflection and calculation of Human Capital in enterprises and the assignment of earnings contribution in terms of participating in distribution of income.3)There are different characteristics and structure in the sharing of enterprise earnings by Human Capital in different levels and types. The stimulation of long-term and recessive way, such as stock option, is the ideal way of participation in the surplus by the high-level Human Capital.4)By comparison of the earning ratio in enterprise and industry, the paper illuminates the balanced distribution standards between the human capital holder and the material capital owner. This article also puts forward some concrete practical methods of the participation in residual earnings by Human Capital.5)Through investigating the accounting practice and information disclosure situation on the participation in residual earnings announced by the public listed company, the paper points out that it illustrates a disunity and deficient feature in the disclosure of the residual income distribution, because it lacks the relative system and standards. By incorporation of the accounting equality about the information of the human resources and human capital, the rights and interests theory of traditional accounting is revised. The author also propose to adopt the thought of "the human capital’s equity quotient" to deal with the accounting practice and report.
论文关键词： 人力资本；物力资本；剩余索取权；剩余收益分配；
Key words（英文摘要）： Human Capital；Material Capital；Residual Claims；Distribution of Surplus Earnings；
Abstract（英文摘要）： On the analysis and review of both the development of Human Resource Accounting (HRA) theories and the research status and trend currently, this paper focuses on the theoretical foundation, distribution methods, system arrangement, implement approaches as well as the relative theories and operations in accounting of in the participating in residual distribution of enterprises by human resources. The main purpose of this paper is to probe into the issue of human resource’s sharing in the residual proceeds of enterprises, and to give suggestions on improving the related accounting principles and practice.In the first place, this paper summarizes the state of study on Human Resource Accounting theories and gets an overall review, then it analyzes the status quo, difficulties and theoretical guide of the development in HRA in China. After an investigation of the current situation of the distribution and information announcing by public listed companies in China, the author endeors to launch a calculation & reflection system frame in the distribution of earnings by human resources.The main conclusions and viewpoints of this paper are as follows:1) After the human capital is put into enterprises, it should also participate in the sharing of enterprises ’ surplus earnings like material capital. How to assign the standard and proportion between them depends on the balanced result of match by the two parties.2)The issue of Human Capital participation in the distribution of surplus earnings is the feasibility practice of HRA. Meanwhile, the paper attempts to help the settlement of the value reflection and calculation of Human Capital in enterprises and the assignment of earnings contribution in terms of participating in distribution of income.3)There are different characteristics and structure in the sharing of enterprise earnings by Human Capital in different levels and types. The stimulation of long-term and recessive way, such as stock option, is the ideal way of participation in the surplus by the high-level Human Capital.4)By comparison of the earning ratio in enterprise and industry, the paper illuminates the balanced distribution standards between the human capital holder and the material capital owner. This article also puts forward some concrete practical methods of the participation in residual earnings by Human Capital.5)Through investigating the accounting practice and information disclosure situation on the participation in residual earnings announced by the public listed company, the paper points out that it illustrates a disunity and deficient feature in the disclosure of the residual income distribution, because it lacks the relative system and standards. By incorporation of the accounting equality about the information of the human resources and human capital, the rights and interests theory of traditional accounting is revised. The author also propose to adopt the thought of "the human capital’s equity quotient" to deal with the accounting practice and report.
论文关键词： 人力资本；物力资本；剩余索取权；剩余收益分配；
Key words（英文摘要）： Human Capital；Material Capital；Residual Claims；Distribution of Surplus Earnings；