析人力资源商誉观及商誉本质

Analysis on the Viewpoint of Goodwill-based on Human Resource and the Essence of the Goodwill

知识经济时代的到来,突出了人才与其创造的超额盈利,前者反映为人力资源会计,后者则是商誉的表现现实。商誉的“人才观”将两者进行了完美的结合,文章通过对人权解放的大趋势、人才价值表现形式的分析,确定了人力资本财务会计的适用范围,并肯定了人力资源管理研究的重要性。随后,对商誉之理论与实务观点进行了剖析,沿着“人才观”的思路对产生稳定的超额盈利之源进行了探索,认为商誉的本质是公司文化,其外在表现是管理制度。

With the knowledge economic ages coming, it gives prominence to the talented person and creates the exceed earnings. The former reflects for human resource ccounting, the htter is the performance of goodwill. The＂ alented person＇s view＂of goodwill will perfect combination of them. After analyzing the trend of the human rights liberation and the value form of the talented person, the article makes the scope of the human capital finance accounting, and affirms the importance of human resource manages study. then it makes anatomy to the academic and the practical viewpoint of goodwill, and probes into the source of the stable excess earnings along the way of the ＂talented person＇s view＂. The article thinks that the goodwill essence is corporation culture, and its outside performance is management system.