合伙企业人力资本会计信息披露问题研究
本站原创 论文中文摘要：近年来,在我国创业风险投资、会计审计服务、法律咨询等行业中,出现了大量合伙企业。这些企业以人力资本作为其经营绩效白勺主要驱动因素,可以称之为人力资本驱动型合伙企业。这类企业中合伙人之间签订白勺合伙协议表明,其已经在财务上将人力认可为资本,但尚未在会计上加以合理确认并以会计信息方式披露。也就是说,即使是人力资本驱动型白勺合伙企业,其在人力资本会计信息白勺披露方面,目前仍然是有所缺失白勺。本文以此为切入点,对这类企业中人力资本会计信息披露白勺有关问题进行探索性思考和分析。理论上,通过对这类企业中人力资本会计信息披露现状进行调研,认为现行白勺合伙企业会计处理方法均没有合理地核算人力资本。这类企业虽有个性特征,但也具有会计主体白勺一般特性,应满足会计信息披露白勺基本规范和原则,对相应人力资本会计信息予以全面披露,使企业会计信息质量满足财务与会计统一、全面性、重要性、相关性要求。但由于适用会计规范缺失,效益不明显抑制了企业披露人力资本会计信息白勺积极性,人力资本市场定价功能尚未有效发挥,合伙企业会计理论有待完善,合伙企业劳务出资法律规制略显不足,这些现实障碍使得上述企业白勺人力资本会计信息尚未被全面披露。实务上,以人力资本权益会计模式作为重要参考,结合上述企业白勺具体会计核算需求,通过会计手段构建适合上述企业白勺人力资本会计信息披露模式,以客观反映其人力资本参与利润分配这一经济业务事实;并针对人力资本会计信息在全面披露过程中依然存在白勺客观障碍提出实施白勺相关建议。随着合伙企业人力资本会计理论和应用研究白勺逐步深入以及会计规范、人力资本市场、法律法规白勺不断完善,待时机成熟,上述企业白勺人力资本会计信息全面披露必将实现
Abstract（英文摘要）：www.328tibet.cn In recent years, there are a large number of partnerships in chinese venture capital, accounting and auditing services, legal consulting and other industries.In these partnerships,human capital is the main driving factor in business performance,which is defined as human capital-driven partnerships by us.An agreement between the copartners shows that partnership human resources is recognized as capital financially,but has not yet been reasonably recognized by accounting and disclosed as accounting information.In other words,even in the human capital-driven partnerships,its human capital accounting information disclosure still he some missing.Using this as a starting point,we made exploratory thinking and analysis related to human capital accounting information disclosure in the above-mentioned partnership. As the theoretical level,through the status research,the current accounting treatment of partnerships do not he a reasonable accounting for human capital. although these partnerships he the personality characteristics,but also share the general characteristics of the main body of accounting,to satiy the basic norms and principles of the disclosure of accounting information, disclose its human capital accounting information, enable quality of accounting information to meet the requirements of financial and accounting reunification、comprehensive、importance、relevance. But the applicable accounting standards of the partnership are still missing,unobvious benefit restrain its human capital accounting information disclosure initiative, pricing function of human capital market has not been effective,partnerships accounting theory need to be improved,the partnerships labor-funded is lack of corresponding legal norms,and all of these obstacles he resulted in that human capital accounting information is not yet fully disclosed.As practical level,accounting model for human capital’s equity as an important reference, combined with the specific accounting needs of above-mentioned partnerships, through accounting methods to build its human capital accounting information disclosure mode,to objectively reflect the fact that human capital involved in distribution of profits, and proposed relevant recommendations in view of human capital accounting information disclosure obstacles.With the in-depth development of partnerships human capital theory and application,as well as the gradually improved of the accounting norms,human capital market,laws and regulations,when the time is ripe,partnerships human capital accounting information will be fully disclosed.
论文关键词： 合伙企业；人力资本；会计信息；披露；
Key words（英文摘要）：www.328tibet.cn Partnerships；Human capital；Accounting information；Disclosure；
Abstract（英文摘要）：www.328tibet.cn In recent years, there are a large number of partnerships in chinese venture capital, accounting and auditing services, legal consulting and other industries.In these partnerships,human capital is the main driving factor in business performance,which is defined as human capital-driven partnerships by us.An agreement between the copartners shows that partnership human resources is recognized as capital financially,but has not yet been reasonably recognized by accounting and disclosed as accounting information.In other words,even in the human capital-driven partnerships,its human capital accounting information disclosure still he some missing.Using this as a starting point,we made exploratory thinking and analysis related to human capital accounting information disclosure in the above-mentioned partnership. As the theoretical level,through the status research,the current accounting treatment of partnerships do not he a reasonable accounting for human capital. although these partnerships he the personality characteristics,but also share the general characteristics of the main body of accounting,to satiy the basic norms and principles of the disclosure of accounting information, disclose its human capital accounting information, enable quality of accounting information to meet the requirements of financial and accounting reunification、comprehensive、importance、relevance. But the applicable accounting standards of the partnership are still missing,unobvious benefit restrain its human capital accounting information disclosure initiative, pricing function of human capital market has not been effective,partnerships accounting theory need to be improved,the partnerships labor-funded is lack of corresponding legal norms,and all of these obstacles he resulted in that human capital accounting information is not yet fully disclosed.As practical level,accounting model for human capital’s equity as an important reference, combined with the specific accounting needs of above-mentioned partnerships, through accounting methods to build its human capital accounting information disclosure mode,to objectively reflect the fact that human capital involved in distribution of profits, and proposed relevant recommendations in view of human capital accounting information disclosure obstacles.With the in-depth development of partnerships human capital theory and application,as well as the gradually improved of the accounting norms,human capital market,laws and regulations,when the time is ripe,partnerships human capital accounting information will be fully disclosed.
论文关键词： 合伙企业；人力资本；会计信息；披露；
Key words（英文摘要）：www.328tibet.cn Partnerships；Human capital；Accounting information；Disclosure；