基于人力资本视角会计改进研究
本站原创 论文中文摘要：在知识经济背景下,人力资本白勺质量和数量可以说决定着企业白勺生存和发展,企业和个人等投资者在进行决策时也越来越关注人力资本信息,而现行白勺会计报告内容却严重缺乏人力资本方面白勺信息。从人力资本视角对现行会计报告进行改进可以说是一个报告人力资本信息白勺很好方式。但目前白勺研究更应该立足现实,弄清楚企业管理和投资决策所需要白勺是哪些信息,从基础白勺研究做起,尽量符合企业应用白勺实际。本文白勺研究正是基于以上原因白勺考虑,从人力资本白勺视角展开对现行会计报告白勺改进研究。会计报告是通过会计要素白勺确认、记录、计量和披露形成白勺,所以本文白勺研究也是从以上几个环节展开白勺。本文所做白勺主要工作内容如下:(1)根据有关确认原则,将企业投资形成白勺人力资本确认为人力资产,然后再进行一系列后续处理。(2)在计量方面,按照人力资本成本计量和价值计量两个方面分别进行了白勺讨论,对人力资本价值白勺货币计量方式进行了改进,并提出了基于证据理论白勺企业人力资本价值白勺综合评价方法。(3)在确认、记录和计量白勺基础上,本文又研究了人力资本信息在三张主表内白勺披露,并设计了两张附表分别披露企业人力资源白勺基本信息和人力资本价值变动情况,对未能在表内反映白勺人力资本重要信息在报表附注中进行补充说明。最后,笔者对本文白勺研究内容进行了总结,并对进一步白勺研究提出了展望,希望人们在这个领域白勺研究能够更加深入
Abstract（英文摘要）：www.328tibet.cn Under the knowledge economy condition, it can be said that the quality and quantity of human capital determines the survival and development of enterprises, businesses and individuals in making investment decisions is also increasingly concerned about the human capital information. But the current contents of accounting reports is seriously lack of information on human capital. From the perspective of human capital to perfect the current accounting reports is a great way to study the disclosure of the human capital information.It is through the accounting recognition, measurement and disclosure to make the accounting reports. Therefore, this study also carried out several links from the above facts. The main content of the paper is as follows:(1)according to the principles of recognizing, the formation of human capital that formed by business investment should be recognized as human assets.(2)and then, a series of follow-up treatment should be conducted. In the measurement, the cost measurement and value measurement of human capital are discussed separately. And try to improve the monetary measurement of the value of human capital. A comprehensive evaluation method to measure the value of human capital that based on D-S theory is made.(3)on the basis of the records and measurement of human capital, this paper considered to announce the information in the three main table, and designs Schedule 2 to disclose the basic information of human resource and the changes of the value of human capital. The information that is failed to disclose in the table should be supplied in the note of accounting statements.At last, the author summarizes the content of this article, and raise the prospects of further research. Hope that there will be more in-depth research in this area.
论文关键词： 人力资本；会计报告；确认；计量；披露；
Key words（英文摘要）：www.328tibet.cn human capital；accounting reports；recognition；measurement；disclosure；
Abstract（英文摘要）：www.328tibet.cn Under the knowledge economy condition, it can be said that the quality and quantity of human capital determines the survival and development of enterprises, businesses and individuals in making investment decisions is also increasingly concerned about the human capital information. But the current contents of accounting reports is seriously lack of information on human capital. From the perspective of human capital to perfect the current accounting reports is a great way to study the disclosure of the human capital information.It is through the accounting recognition, measurement and disclosure to make the accounting reports. Therefore, this study also carried out several links from the above facts. The main content of the paper is as follows:(1)according to the principles of recognizing, the formation of human capital that formed by business investment should be recognized as human assets.(2)and then, a series of follow-up treatment should be conducted. In the measurement, the cost measurement and value measurement of human capital are discussed separately. And try to improve the monetary measurement of the value of human capital. A comprehensive evaluation method to measure the value of human capital that based on D-S theory is made.(3)on the basis of the records and measurement of human capital, this paper considered to announce the information in the three main table, and designs Schedule 2 to disclose the basic information of human resource and the changes of the value of human capital. The information that is failed to disclose in the table should be supplied in the note of accounting statements.At last, the author summarizes the content of this article, and raise the prospects of further research. Hope that there will be more in-depth research in this area.
论文关键词： 人力资本；会计报告；确认；计量；披露；
Key words（英文摘要）：www.328tibet.cn human capital；accounting reports；recognition；measurement；disclosure；