人力资源会计研究方向探讨
本站原创 论文中文摘要：“对于财务会计来说，21世纪的开始，就是一个不吉祥的年代。”接连出现的重大财务丑闻，加上学术界的批评和信息使用者的指责，使得会计感受到前所未有的巨大压力，会计发展到底何去何从,成为越来越多会计学者反思的问题。这种反思的结论是“会计回归”：会计应返朴归真，回复到其原始职能，途径是将强加于会计身上的诸多角色外部化，通过专门的会计服务公司、采用按需报告财务模式或采用可扩展的企业报告语言（XBRL）等方式来实现。在这种反思潮流中，本文对现行人力资源会计理论（主要针对人力资源财务会计，包括价值会计和权益会计）进行分析思考。在历经了近40年的曲折发展之后，虽然西方及我国众多会计学者从不同的角度提出了各种各样的理论模式及实施方案，人力资源会计仍然未能在实践中得到成功广泛的运用。针对人力资源会计长时期内运用失败的情形，很多学者提出了不同的观点及相应的改进方法，但依旧无法改变人力资源会计所处的难堪境地。知识经济条件下，知识和人才对企业的重要性不容置疑，这也是人力资源会计至今仍是研究热点的主要原因。本文对这一题目进行探讨的主要目的也是希望找到一种具有现实可操作性的会计处理方法来对企业中知识和人才的价值进行恰当的反映。现行人力资源会计理论尽管存在着不同的理论模型和具体方法，但都是试图直接对企业人力资源的价值进行确认、计量、记录和报告，我们可以称之为“直接反映模式”。这种模式至今仍未能在实践中证明自己。在理论上分析，笔者认为，这种模式的可行性、合理性也是值得怀疑的：首先，现行人力资源会计理论的可行性并不充分：首先，人力资源自身的价值是无法通过货币方式予以准确计量的，这种计量也是非常不经济的；其次，人力资源并不符合会计确认的相关条件，不能确认为企业的一项资产；第三，严格意义上的人力资本产权在会计学中<WP=3>是不能成立的，劳动者权益会计无法实现。其次，现行人力资源会计理论的合理性并不充分：其一，由于企业并不拥有人力资源的完全产权，人力资源自身的价值同人力资源对企业而言的价值是两个不同的概念。根据会计主体假设，人力资源本身的价值并不是以企业为会计主体的会计系统的计量对象，企业会计系统关注的对象应该是人力资源对企业而言的价值。其二，同样是由于人力资源的不完全产权，人力资源会计信息并不具有直接的经济后果，加上人力资源价值计量的可靠性较低等原因，会计信息使用者并不关注货币化的人力资源价值信息，这一结论为相关的实证分析所证实。人力资源对企业而言的价值，一部分凝结的企业生产的产品或提供的劳务中，通过对外销售直接实现；另一部分留存于企业内部形成知识资产，通过作用于企业产品生产而间接实现。知识资产包括智力资产、结构性资产和顾客资产三类，企业对知识资产拥有完全产权。通过对知识资产进行确认、计量、记录和报告，不仅能够较为准确的反映人力资源对企业所做的贡献，同时也能够较为准确的反映企业的真实价值，有利于相关者的准确决策。我们可以称之为“间接反映模式”。这种模式并不突破现行财务报告模式，具有现实可操作性；同时又可以采用公允价值等多种计量属性，具有先进性。笔者认为，这种模式应该是人力资源会计研究的发展方向。全文分为七个部分进行阐述：前言部分介绍了本文写作背景、选题初衷及写作过程中思路的转变等问题。会计在二十世纪中取得了飞跃的发展，但跨进二十一世纪的门槛后，因一连串的重大财务丑闻而面临着前所未有的压力，很多会计学者开始发思会计发展何去何从的问题。在这种背景之下，笔者对人力资源会计进行分析思考。笔者一直对企业管理倍感兴趣，而现代企业管理的重点则在于对“人”的管理，因此，笔者希望通过对人力资源会计的研究找到一种简单可行而又切实有效的方法对“人”实行价值管理。在本文写作过程中，笔者思考的重点经历了由具体的人力资源价值计量和报告的具体方法与模型到对人力资源会计理论进行<WP=4>整体、综合思考的转变，观点也由坚信人力资源会计将大有作为转变到认为现行人力资源会计研究方向需要转变。第一章对人力资源会计的产生与发展过程进行简单回顾，对现行人力资源会计理论进行初步思考。1964年，“人力资源会计”一词出现，此后40年间，人力资源会计研究在西方经历了一个曲折发展的过程。近十年来，我国会计学者对人力资源会计一直抱着极大的热情。但国内外众多学者的持续努力都未能推动人力资源会计在实践中得到成功广泛的运用。人力资源会计运用失败的原因可能有三：一是人力资源会计理论太超前，当前会计环境下尚无法实施；二是人力资源会计的具体计量与报告方法还不完善，以至于无法运用；三是现行人力资源会计理论本身的合理性可行性不足。笔者认为，前两种可能性不能成立，对第三种可能性又可以从四个方面进行分析：（1）知识经济条件下，对企业中的“软资产”（知识资产）进行计量和报告并不需要人力资源会计；（2）人力资源会计的三个重要性假设即相关性假设、货币计量假设及人力资源是资产假设不能成立；（3）对人力资源会计的内容体系来说，成
Abstract（英文摘要）： For the financial accounting, the beginning of 21st century is just an unlucky era." Continual serious financial scandals, the critici from the accounting academic circle and users of financial information take accounting under great unprecedented pressure. More and more accountant and accounting scholar he begun to think: to what kind of direction should accounting go? The answer is "accounting retro gradation", that is to say, accounting should go back to its primitive function, by means of exteriorization of all the roles, which he been forced onto accounting. To achieve that purpose, we can make use of accounting Service Company, or by means of reporting model according to special demand or extensible business reporting language (XBRL) etc.In this environment, this paper tries to analyze and comment the active human resources accounting (HRA) theory.After nearly 40 years tortuous development, although uncountable accounting scholars in the west and in our country he bring forward from deferent angles all kinds of HRA theory model and implementing plan, until now HRA still hen’t gained succesully extensive utilization in the accounting exercise circle. For this case many researchers tried to explain this curious phenomenon and ge corresponding improvement methods. But these efforts hen’t effectively changed the embarrassing situation. In the knowledge economy, the importance of knowledge and talented employee for the business is obviously essential. This is the main reason why HRA is still a researching item seizing much attention. The purpose for this paper to discuss this subject is to try to find out a simple and feasible way to report the value of knowledge and talented human resources.The active HRA theory has deferent theory models and concrete methods, but these models and methods are entirely to identify, measure, record and report directly the value of human resources. We can call it "directly<WP=8>reporting model". This model has been being expected a lot but still cannot to prove itself in practice until now. From the point of view of this paper’s writer, this model is lack of feasibility and rationality, even if being analyzed theoretically.For one hand, the active HRA theory’s feasibility is not enough: first, the value of human resources itself cannot be measured accurately by means of dollars, and this kind of measurement can never be called economical; secondly, human resources don’t come up to the required prerequisite of accounting measurement, so it cannot be identified as an asset of business; thirdly, human capital is not tenable in the eyes of accounting, so Laborer Rights and Interests Accounting can’t come into existence. For the other hand, the rationality of the active HRA theory is deficient: for one reason, because employer don’t own complete property rights of human resources, the value of human resources itself and the value of human resources for the employer are not the same concept. According to accounting main body hypothesis, what the cooperation accounting system should care for is the latter, not the former. For another reason, due to the same incomplete property rights of human resources, the information of HRA doesn’t possess direct and notable economical results, and for some other reasons, for instance, human resources value measurement is not enough credible, so accounting information users don’t care much about these human resources value information. Corresponding practical researches also conform this observation result. For the value of human resources for the employer, one part goes into the product rendered by the business, directly realized by means of product sales; the other stays within the business, forming knowledge assets, indirect realized by means of acting upon business product manufacture. Knowledge assets can be classified as intellectual assets, structure assets and customer assets. The employer of human resources possesses complete property rights. If we identify, measure, record and report the<WP=9>value of k
论文关键词： 人力资源会计；知识资产会计；直接反映模式；间接反映模式；
Key words（英文摘要）： Human resources accounting；Knowledge assets accounting；Directly reporting model；Indirectly reporting model.；
Abstract（英文摘要）： For the financial accounting, the beginning of 21st century is just an unlucky era." Continual serious financial scandals, the critici from the accounting academic circle and users of financial information take accounting under great unprecedented pressure. More and more accountant and accounting scholar he begun to think: to what kind of direction should accounting go? The answer is "accounting retro gradation", that is to say, accounting should go back to its primitive function, by means of exteriorization of all the roles, which he been forced onto accounting. To achieve that purpose, we can make use of accounting Service Company, or by means of reporting model according to special demand or extensible business reporting language (XBRL) etc.In this environment, this paper tries to analyze and comment the active human resources accounting (HRA) theory.After nearly 40 years tortuous development, although uncountable accounting scholars in the west and in our country he bring forward from deferent angles all kinds of HRA theory model and implementing plan, until now HRA still hen’t gained succesully extensive utilization in the accounting exercise circle. For this case many researchers tried to explain this curious phenomenon and ge corresponding improvement methods. But these efforts hen’t effectively changed the embarrassing situation. In the knowledge economy, the importance of knowledge and talented employee for the business is obviously essential. This is the main reason why HRA is still a researching item seizing much attention. The purpose for this paper to discuss this subject is to try to find out a simple and feasible way to report the value of knowledge and talented human resources.The active HRA theory has deferent theory models and concrete methods, but these models and methods are entirely to identify, measure, record and report directly the value of human resources. We can call it "directly<WP=8>reporting model". This model has been being expected a lot but still cannot to prove itself in practice until now. From the point of view of this paper’s writer, this model is lack of feasibility and rationality, even if being analyzed theoretically.For one hand, the active HRA theory’s feasibility is not enough: first, the value of human resources itself cannot be measured accurately by means of dollars, and this kind of measurement can never be called economical; secondly, human resources don’t come up to the required prerequisite of accounting measurement, so it cannot be identified as an asset of business; thirdly, human capital is not tenable in the eyes of accounting, so Laborer Rights and Interests Accounting can’t come into existence. For the other hand, the rationality of the active HRA theory is deficient: for one reason, because employer don’t own complete property rights of human resources, the value of human resources itself and the value of human resources for the employer are not the same concept. According to accounting main body hypothesis, what the cooperation accounting system should care for is the latter, not the former. For another reason, due to the same incomplete property rights of human resources, the information of HRA doesn’t possess direct and notable economical results, and for some other reasons, for instance, human resources value measurement is not enough credible, so accounting information users don’t care much about these human resources value information. Corresponding practical researches also conform this observation result. For the value of human resources for the employer, one part goes into the product rendered by the business, directly realized by means of product sales; the other stays within the business, forming knowledge assets, indirect realized by means of acting upon business product manufacture. Knowledge assets can be classified as intellectual assets, structure assets and customer assets. The employer of human resources possesses complete property rights. If we identify, measure, record and report the<WP=9>value of k
论文关键词： 人力资源会计；知识资产会计；直接反映模式；间接反映模式；
Key words（英文摘要）： Human resources accounting；Knowledge assets accounting；Directly reporting model；Indirectly reporting model.；