摘要
随着知识经济时代的来临,知识和技能在经济增长中的作用日益突出。在会计中反映人力资源的价值成为人力资源会计研究的重要课题。传统的会计工作中,没有对人力资源和人力资源权益进行相应的反映,因此导致了核算内容不完整,影响了资产公允价值的正确体现。人力资源权益会计除了确认投资人以货币、实物、无形资产等形式投入的资产(物力资产)外,人力资本所有者应该成为企业的混合权益索取者,同时还要被确认为企业的一项特殊资产———人力资产。
As the economic times of knowledge are coming, the knowledge and technology owned by human are more and more important. Thus how to report the value of human resource in accounting becomes an interesting and important topic of human resource accounting （HRA）, which goes onto the stage as a new subject. The traditional accountancy works medium, there is nothing carry on a homologous reflection to the human resource and the human resource rights, so cause to check a contents not complete, influence property to grant a worth right body now. Human resource rights accountancy in addition to confirming investor with the property（material resources property） of form devotions, such as currency, real object and immaterial assets, etc., the manpower capital proprietor should also become the hybrid rights of business enterprise to obtain, still wanting to be confirmed to a special property-manpower property of business enterprise in the meantime.
关键词
人力资源会计
劳动者权益
人力资源权益会计
human resource accounting
workers＇ equity
the equity mode of human resource accounting
