人力资源会计向人力资本会计的转轨问题探析

Research on the Change from Human Resource Accounting to Human Capital Accounting

知识经济条件下,人力资本取代物质资本成为经济发展的第一驱动器,从而促使现代会计的研究视野由"物"向"人"。文章以知识经济为研究背景,以企业制度变迁为逻辑起点,从"人力资源"与"人力资本"的异同出发,分析人力资源会计向人力资本会计转轨的动因,并从二者的比较分析中探索这一转轨对知识经济的积极作用。

Replacing substance-capital, human-capital became the first diver for economic development now, which compels accounting to turn its research view form 'substance'to 'man'. Based on the knowledge-based economy, beginning with the transform of corporation institution, this article tries to analyze the reasons of the change from human resource accounting to human capital accounting,and to seek the valuable meaning to the knowledge-based economy by comparing the relation of them.