人力资本产权特征与人力资源权益会计刍议

On the Manpower Capital Property Right Features and the Manpower Resource Right and Interests Accounting

人力资本所有者与物力资本投资者共同承担企业风险、共享企业权益。产权与会计之间存在着一种天然联系,人力资本产权化对传统会计带来了很大的影响,人力资源权益会计是传统人力资源会计的必然升华。

There is a kind of natural relationship between the property right and accounting and the manpower capital with the nature of the property right brings great influence to the traditional accountancy. The manpower resource right and interests accounting is bound to sublimate from the traditional human resource accountancy.