摘要
人力资源会计自从诞生以来,就一直存在着适用性不强的先天不足。若究其根本原因,则在于过多地陷入了对“人力资源的价值计量应该是多少”和对“人力资源的利益分配应该得多少”之纠缠中,而缺乏对其所赖以存在的制度约束机制的深入地分析。为此,本文以所有权界定为基础,对包括产权结构、权能交易、权益构成在内的人力资源产权运作过程进行了总括的制度安排,使对它的会计处理在制度设计上从初始产权、动态权能、到最终权益有了系统的量化标准,为人力资源会计的研究与应用提出了另类思考方向。
There has been certain congenital deficiency of insufficient applicability since the birth of human resources accounting. As a matter of fact, too much effort has been put into the entanglement value measurement and interest distribution of human resources. But little attention has been drawn to the profound analysis of system regulating mechanism on which human resources rely. So this paper aims to put forward offbeat consideration on the study and application of human resources accounting. Based on the definition of proprietorship, the procedure of proprietary rights operation —— including the structure of proprietary rights, deals between powers and functions, and composition of rights and interests is systematically arranged in general. Therefore, a systematically quantized standard has been set to the human resources accounting in the system designing, from the initially proprietary rights to dynamic powers and functions, till the ultimate rights and interests.
出处
《宝鸡文理学院学报（社会科学版）》
2006年第3期85-89,共5页
Journal of Baoji University of Arts and Sciences：Social Science Edition
关键词
人力
人力资源
产权结构
权能交易
权益构成
人力资源会计制度
human forces
human resources
the structure of proprietary rights；deals between powers and functions
composition of rights and interests
human resources accounting
accounting system
