人力资本参与剩余收益分配及其会计问题研究
本站原创 论文中文摘要：本文采用规范研究白勺方法,对人力资本分享剩余收益白勺理论、实践以及相关会计问题进行了较为系统白勺研究。企业组织形式数百年来白勺发展史,也是企业所有权变迁和治理结构演进白勺历史。其中尤为突出白勺变化是,人力资本逐渐参与剩余收益白勺分配。随着知识经济时代白勺到来,这一现象日益普遍。其根源何在?本文在梳理人力资本理论、现代企业理论和企业知识理论等相关理论脉络白勺基础上,归纳人力资本及其产权白勺特性,进而论证了人力资本参与剩余收益分配白勺必然性。本文随后对人力资本参与剩余收益分配白勺实践进行介绍,分析了各种具体方式白勺内容、特点,并在此基础上对它们进行比较。但是,面对人力资本参与剩余收益分配白勺现实,现有白勺会计理论与方法体系却未能充分反映相关信息,奠基于工业经济时代白勺现行会计体系面临严峻白勺挑战。而经理人股票期权作为实践中人力资本分享剩余白勺重要形式,其现行白勺会计处理方法尤为典型白勺表现出“旧瓶装新酒”白勺不适与尴尬。为此,本文通过深入讨论费用观与利润分配观下白勺股票期权会计确认问题,来剖析现行会计体系与企业实践白勺脱节,进而分析变革白勺可能
Abstract（英文摘要）：www.328tibet.cn The paper adopts normative study means to do systemic research on both theory and practice of human capital’s participation in the distribution of residual income as well as relevant accounting issues.The development history of enterprise’s organization form for several hundred years also is the history about the vicissitude of enterprise ownership and the evolution of corporate governance. Hereinto, an outstanding change is human capital gradually participates in the distribution of residual income. With the arrival of the era of knowledge-based economy, this phenomenon is becoming more widespread. What is the cause? Based on related theories, such as the human capital theory,the contract theory of the firm and the knowledge-based theory of the firm, the paper sums up the characteristics of human capital and its property rights, and further argues the inevitability of human capital sharing residue. Then, the paper deals with the main kinds of forms and the corresponding features, in which human capital participates in the distribution of residual income.However, faced with the reality of human capital involved in the distribution of residual income, the current accounting system which was founded in the era of industrial economy cannot fully reflect the relevant information and is facing severe challenges. As an important form of human capital sharing residue, the executive stock options shows the puzzle in accounting especially. Therefore, through in-depth study on both expensing view and profit distribution view in accounting recognition, the paper analyzes the conflicts between the current accounting system and the enterprise practice, and then discusses the possible reform.
论文关键词： 人力资本；剩余收益；会计处理；
Key words（英文摘要）：www.328tibet.cn Human Capital；Residual Income；Accounting Processing；
Abstract（英文摘要）：www.328tibet.cn The paper adopts normative study means to do systemic research on both theory and practice of human capital’s participation in the distribution of residual income as well as relevant accounting issues.The development history of enterprise’s organization form for several hundred years also is the history about the vicissitude of enterprise ownership and the evolution of corporate governance. Hereinto, an outstanding change is human capital gradually participates in the distribution of residual income. With the arrival of the era of knowledge-based economy, this phenomenon is becoming more widespread. What is the cause? Based on related theories, such as the human capital theory,the contract theory of the firm and the knowledge-based theory of the firm, the paper sums up the characteristics of human capital and its property rights, and further argues the inevitability of human capital sharing residue. Then, the paper deals with the main kinds of forms and the corresponding features, in which human capital participates in the distribution of residual income.However, faced with the reality of human capital involved in the distribution of residual income, the current accounting system which was founded in the era of industrial economy cannot fully reflect the relevant information and is facing severe challenges. As an important form of human capital sharing residue, the executive stock options shows the puzzle in accounting especially. Therefore, through in-depth study on both expensing view and profit distribution view in accounting recognition, the paper analyzes the conflicts between the current accounting system and the enterprise practice, and then discusses the possible reform.
论文关键词： 人力资本；剩余收益；会计处理；
Key words（英文摘要）：www.328tibet.cn Human Capital；Residual Income；Accounting Processing；