我国人力资源会计核算研究
本站原创 论文中文摘要：随着知识经济白勺到来,人力资源将成为社会进步白勺源动力,现实中出现白勺人员转会、山航公司以人抵债等问题,对人力资源会计白勺具体核算提出了新课题。本文白勺目白勺是在人力资源会计实施上提供一个可行白勺方法,以期在现行会计制度白勺框架下,满足会计主体对人力资源核算白勺要求。本文提出了人力资源成本法和价值法结合白勺人力资源会计计量方法。在人力资源价值计量方法上,提出了未来工资现值法与未来收益现值法相结合白勺计量公式并根据心理契约和期望理论分析了力资产价值白勺减值问题。根据现代企业契约过程白勺特点,提出了人力资本权益白勺确认时点问题。本文对会计等式进行了拓展。在资产负债表上增设了人力资产、人力资产价值、人力资本预测、劳动者权益准备等项目,从而把人力资源会计纳入到我国现行会计核算体系
Abstract（英文摘要）：www.328tibet.cn In 2005, Civil Aviation Administration of China has formulated and issued the Opinion of "on regulating the pilot management to ensure stability in the civil iation". It put forward a clear price on Pilot "Traner fees" that should be based on actual costs. The reference range is from 700,000 to 2.1 million Yuan. In May 2006, Shandong Rainbow Business Aircraft Company was forced to solve the debt of 15.6842 million Yuan by Tranerring 16 pilots. A gap appears in the field of the human resources accounting.The purpose of this paper is to provide a feasible accounting method of human resources. The existing accounting system was remodeled based on the requirements of the accounting entity. Under current accounting guidelines for the definition of assets, human resources can be recognized as an asset.This paper takes a combination of cost and value method to measurement human resource assets, recognizing the value of human resources and the costs of human resources together. The de facto of cost method and value method are different, so they are not in conflict, we can recognize the value of human resources and the costs of human resources in the same time. Then solve the dispute of two methods.A formula of the measurement of human resources value was applied; the formula combined the present value of future wage with the part of present value of future earnings to measurement the value of human resource. Partition coefficient was determined by the results of job analysis and performance evaluation.This paper analyzes the problem of the impairment of human assets by using the theory of Expectation Theory and Psychological Contract Theory. People expect their actions to achieve a certain goal when he longed for and it will be inspire and strive together to achieve this goal according to the Expectations theory. We can put individuals and organizations together by defined the mutual responsibilities, according to Psychological contract theory, and the constraints of them. Employees must make some contribution to the organization; the organization must return the contribution of staff. If the owner of human capital was incentive in long-term, as time goes by, the level of their efforts will drop and the value of the Human assets will reduce. If not enough incentive was taken, as a rational person, the owners of Human capital will be reduced to pay for their efforts, lead to the impairment of human assets value.Modern Enterprise contract is a incompleteness relational contract and a successively renegotiating relational contract. The process of signing between Human capital and non-human capital owners is a process of their game and renegotiating. The paper draws a conclusion that the recognition of the rights of Human Capital owners is not on the time when they was employment but the time when they reach agreement. The task of accounting is to respond the negotiations process. The realization of the interests of the human capital owners is a progressive process. The value created by the human resource owners should credited to the Laborers’Equity preparations subjects first, then credited to capital surplus when non-human Capital owners agree to give the Stock Options to them.The approach of split the Owner’s equity into human’s equity and non-human’s equity in the accounting equation is unnecessary, because for external users, the right traner of human resource owners and non-human resource owners is Only an internal traner. It is not appropriate for human capital owner’equity listed in the balance sheet with no breaking the existing legal framework.After the adoption of the Human Resource accounting measurement methods which combined the cost method with the value of human resource accounting measurement methods, the Accounting Equation should be expanded to“Non-human assets +human assets + human assets value - human capital forecast- Laborers’Equity preparations =human liabilities+ non-human liabilities + owner’s equity”.Accounts design about HR cost accounting: HR acquisition cost,HR Development cost,HR Severance cost, HR asset. Accounts design about HR value accounting: HR value, HR Forecast, Laborers’Equity preparations. When recognize the HR value, the discount of future wages part credited to the HR value and long-term wage payable. When recognize the future earnings created by human resources, it credited to HR value and HR Forecast. When the earning forecast realized, turn the corresponding values of HR Forecast into Laborers’Equity preparations. When recognize the Human Capital interests, turn the corresponding values of Laborers’Equity preparations into capital surplus account, and finally turn into capital stock account.When listed in the balance sheet, it should add items such as HR assets, HR value, HR Forecast, Laborers’Equity preparations, HR net value etc.The relationship between new items is scribed as“human assets value - human capital forecast- Laborers’Equity preparations =long-term wages payable”. After the adopted of human resources accounting, the value of Total Assets equals the value of net value of human asset, and the value of total liabilities equals the value of the long-term wages payable. The value of the net value of human asset equals that of the long-term wages payable.Thus it takes the human resources accounting into the existing accounting system and he little influence on it.
论文关键词： 人力资源；人力资本；人力资产；会计核算；
Abstract（英文摘要）：www.328tibet.cn In 2005, Civil Aviation Administration of China has formulated and issued the Opinion of "on regulating the pilot management to ensure stability in the civil iation". It put forward a clear price on Pilot "Traner fees" that should be based on actual costs. The reference range is from 700,000 to 2.1 million Yuan. In May 2006, Shandong Rainbow Business Aircraft Company was forced to solve the debt of 15.6842 million Yuan by Tranerring 16 pilots. A gap appears in the field of the human resources accounting.The purpose of this paper is to provide a feasible accounting method of human resources. The existing accounting system was remodeled based on the requirements of the accounting entity. Under current accounting guidelines for the definition of assets, human resources can be recognized as an asset.This paper takes a combination of cost and value method to measurement human resource assets, recognizing the value of human resources and the costs of human resources together. The de facto of cost method and value method are different, so they are not in conflict, we can recognize the value of human resources and the costs of human resources in the same time. Then solve the dispute of two methods.A formula of the measurement of human resources value was applied; the formula combined the present value of future wage with the part of present value of future earnings to measurement the value of human resource. Partition coefficient was determined by the results of job analysis and performance evaluation.This paper analyzes the problem of the impairment of human assets by using the theory of Expectation Theory and Psychological Contract Theory. People expect their actions to achieve a certain goal when he longed for and it will be inspire and strive together to achieve this goal according to the Expectations theory. We can put individuals and organizations together by defined the mutual responsibilities, according to Psychological contract theory, and the constraints of them. Employees must make some contribution to the organization; the organization must return the contribution of staff. If the owner of human capital was incentive in long-term, as time goes by, the level of their efforts will drop and the value of the Human assets will reduce. If not enough incentive was taken, as a rational person, the owners of Human capital will be reduced to pay for their efforts, lead to the impairment of human assets value.Modern Enterprise contract is a incompleteness relational contract and a successively renegotiating relational contract. The process of signing between Human capital and non-human capital owners is a process of their game and renegotiating. The paper draws a conclusion that the recognition of the rights of Human Capital owners is not on the time when they was employment but the time when they reach agreement. The task of accounting is to respond the negotiations process. The realization of the interests of the human capital owners is a progressive process. The value created by the human resource owners should credited to the Laborers’Equity preparations subjects first, then credited to capital surplus when non-human Capital owners agree to give the Stock Options to them.The approach of split the Owner’s equity into human’s equity and non-human’s equity in the accounting equation is unnecessary, because for external users, the right traner of human resource owners and non-human resource owners is Only an internal traner. It is not appropriate for human capital owner’equity listed in the balance sheet with no breaking the existing legal framework.After the adoption of the Human Resource accounting measurement methods which combined the cost method with the value of human resource accounting measurement methods, the Accounting Equation should be expanded to“Non-human assets +human assets + human assets value - human capital forecast- Laborers’Equity preparations =human liabilities+ non-human liabilities + owner’s equity”.Accounts design about HR cost accounting: HR acquisition cost,HR Development cost,HR Severance cost, HR asset. Accounts design about HR value accounting: HR value, HR Forecast, Laborers’Equity preparations. When recognize the HR value, the discount of future wages part credited to the HR value and long-term wage payable. When recognize the future earnings created by human resources, it credited to HR value and HR Forecast. When the earning forecast realized, turn the corresponding values of HR Forecast into Laborers’Equity preparations. When recognize the Human Capital interests, turn the corresponding values of Laborers’Equity preparations into capital surplus account, and finally turn into capital stock account.When listed in the balance sheet, it should add items such as HR assets, HR value, HR Forecast, Laborers’Equity preparations, HR net value etc.The relationship between new items is scribed as“human assets value - human capital forecast- Laborers’Equity preparations =long-term wages payable”. After the adopted of human resources accounting, the value of Total Assets equals the value of net value of human asset, and the value of total liabilities equals the value of the long-term wages payable. The value of the net value of human asset equals that of the long-term wages payable.Thus it takes the human resources accounting into the existing accounting system and he little influence on it.
论文关键词： 人力资源；人力资本；人力资产；会计核算；