摘要
对于人力资源会计的艰苦探索,至今仍一直园囿在成本会计与价值会计之间,一方面完全忽视对人力资源作为会计的对象所据以被引入其处理流程的会计事项之确认,另一方面却盲目强调会计模式对人力资源的成本与价值之计量。事实上,这不仅没有真正再现其投资的成本与所产出的价值,而且也没能最终确立一个完整的对人力资源之会计模式。鉴于此,有关的研究可以着眼于对人力资源的产权运作过程进行深入地分析,把所涉及的主体之产权行为系统地划分为人力资源产权投资和人力资源产权交易两种运作形式,以及由之而导致的人力资本收益分配一种运作结果,在此认识基础上,据以再造人力资源的会计模式。
The painstaking research on human resource accounting has still confined to cost accounting and value accounting so far.On the one hand,the research completely ignores affirmation of accounting elements which human resources are taken as an object of accounting and led into its handling process.On the other hand,the research blindly lays stress on measurement of human resource cost and value given by accounting pattern.As a matter of fact,this kind of research neither really demonstrates investment cost and output value nor ultimately forms a complete accounting pattern on human resources.Therefore,the related researches should be aimed at property operation process and the involved property action should be systematically divided into two types:human resource property investment and human resource property right exchange,therefore business distribution of human capital income will be an operation result.Only on the basis of this understanding can accounting pattern be reconstructed.
出处
《会计研究》
CSSCI
北大核心
2007年第1期10-14,共5页
Accounting Research
