摘要
企业理论从“股东至上”演进到“共同治理”,客观需要人力资源会计的发展。尽管目前开始的人力资本产权会计研究把人力资本纳入了企业的权益资本,但并没有反映出人力资本会计核算与“共同治理”理论的内在逻辑一致性。本文指出了人力资本会计设计与核算需要体现的人力资本与物力资本“共同治理”的特征,分析讨论了人力资本的价值运动,提出了股权人力资本与非股权人力资本的会计核算模式,并就相应的会计报告进行了探讨。
With the evolution of enterprise theory from Shareholders' supreme to Co-governance,it is the objective requirements for the development of Human Resource Accounting to reflect the intrinsic logic uniformity between the Human Capital Accounting and the Theory of Enterprise Co-governance.Based on the description of the characteristics,which needed to manifest in the design of human capital accounting,of enterprise co-governance by human capital and physical;and the analysis of the human capital value movement,this paper presents a new accounting model of human capital with stockholder's right and human capital with non-stockholder's right.And the accounting statements correspondingly are probed.
出处
《会计研究》
CSSCI
北大核心
2005年第8期72-76,共5页
Accounting Research
