摘要
企业在吸收人力资源时应将之理解为人力资本所有者对企业的特殊投资。人力资本所有者应该是混合权益索取者。人力资源和人力资本是不同的概念,只有稀缺性人力资源才是人力资本。会计中予以资本化的仅仅是人力资本。非人力资本的人力资源支出费用化处理方式既符合谨慎性原则,也体现成本效益法则的要求。人力资本有权参与剩余收益的分配,分配对象是净利润扣除财务资本必要报酬后的余额(即经济增加值)。人力资源会计研究的重点应放在人力资源管理会计上。
Human Resources shall be trealed as a special investment to the enterprise by the human capital owner when the enterprises use such resources.Man power capital owner should be the taker of the composite benefits.Human resonrces and human capital are two different concepts.It is only the rare human capital that can be counted as man power capital resources.Only the man power capital can be capitalized in accounting.The treatment for the disbursement costs of the non-human capital resources shall be in comply with the principle of prudence,and shall meet the demand of embodying the law of cost benefits.Human capital can exercise the power of participating in the disfribution of the surplus equity.The object of the distribution is the sum(i.e.the increased value in economy)of the net profit deducting the necessary payment of the financial capitals.The focus of the human resource acconnting studies should be put on the human resources management accownting.
出处
《惠州学院学报》
2004年第2期41-45,共5页
Journal of Huizhou University
关键词
混合权益
人力资源
人力资本
剩余收益分配
Composite benefits
Human Resowrces
Human capifal
The distribution of the surplus equity
