人力资源会计问题研究
本站原创 论文中文摘要：人力资源会计是会计学科的一个分支，是个颇具新意而包含广泛的研究课题。笔者从中选择若干关键且具有代表性的问题进行探讨和阐述。文章分为三个部分。上篇是人力资源会计的基本理论研究。文章概括了人力资本理论的基本观点并指出人力资本理论是人力资源会计的理论基础；阐明了对人力资源会计理论体系构建的两点认识；全面系统地论述了人力资源会计目标、对象、假设、原则和信息质量特征等方面的内容；并指出：人力资源会计对权益会计的贡献在于人力资源会计丰富和发展了权益会计理论。中篇是关于人力资源的确认、计量和报告研究。文章讨论了人力资源会计各要素的确认标准和方法；探讨了人力资源的计量内容、计量模式、计量方法以及人力资源会计报告披露的内容、方法及信息特征。下篇是人力资源会计制度设计研究。文章力图构建一套既完整科学又简便易行的人力资源会计制度。并对人力资源会计的核算内容、会计科目、核算流程及信息披露制度的设计一一进行了探讨和论述
Abstract（英文摘要）： Human Resource Accounting (HRA) is a branch of Accounting, which is a constructive and comprehensive subject. The author chooses some critical and representative problems to discuss and expound. The article is divided into three parts. Part 1: Research on the fundamental theory of HRA. The part introduces the basic viewpoint of human capital theory, which underlies the theory of HRA, and it demonstrates two points of view to devise the system of HRA. Then the part discusses the objectives, subject, postulates, principles and informational qualitative characteristics of HRA, etc. Finally, the author points out that theory of HRA he made great contribution to the development and enrichment of Equity theory. Part 2: Research on the recognition, measurement and disclosure of HRA. The part produces the standard and approach to recognize the assets and liabilities of HRA, and it discusses the measurement content, attribute as well as pattern of HRA and the disclosure content and method of HRA. Part 3: Research on the design for the system of HRA. The part attempts to establish a set of scientific and feasible system of HRA. It illustrates the accounting contents, procedure and accounting items of HRA抯 practice and the design for disclosure system of HRA.
论文关键词： 人力资源；人力资产；人力资本；人力资源会计；人力资源会计制度设计；
Key words（英文摘要）： human resources；human assets；human capital；human resources accounting；designing human resource accounting systems；
Abstract（英文摘要）： Human Resource Accounting (HRA) is a branch of Accounting, which is a constructive and comprehensive subject. The author chooses some critical and representative problems to discuss and expound. The article is divided into three parts. Part 1: Research on the fundamental theory of HRA. The part introduces the basic viewpoint of human capital theory, which underlies the theory of HRA, and it demonstrates two points of view to devise the system of HRA. Then the part discusses the objectives, subject, postulates, principles and informational qualitative characteristics of HRA, etc. Finally, the author points out that theory of HRA he made great contribution to the development and enrichment of Equity theory. Part 2: Research on the recognition, measurement and disclosure of HRA. The part produces the standard and approach to recognize the assets and liabilities of HRA, and it discusses the measurement content, attribute as well as pattern of HRA and the disclosure content and method of HRA. Part 3: Research on the design for the system of HRA. The part attempts to establish a set of scientific and feasible system of HRA. It illustrates the accounting contents, procedure and accounting items of HRA抯 practice and the design for disclosure system of HRA.
论文关键词： 人力资源；人力资产；人力资本；人力资源会计；人力资源会计制度设计；
Key words（英文摘要）： human resources；human assets；human capital；human resources accounting；designing human resource accounting systems；