论人力资源权益会计的构建——从经济学和会计重要性原则的角度

A FEW REMARKS ABOUT THE CONSTRUCTION OF THE HUMAN RESOURCES EQUITY ACCOUNTING—FROM THE PERSPECTIVE OF ECONOMICS AND THE MATERIALITY PRINCIPLE OF ACCOUNTING

随着工业经济向知识经济的转变,进行人力资源会计核算的重要性日益突出,尤其是进行人力资源权益会计核算,对发挥人力资源所有者的积极性和创造性具有重要意义。文中试图结合政治经济学、西方经济学和会计的重要性原则,对人力资源会计中人力资源权益会计的确认、计量、收益分配、披露等方面加以分析,以简化人力资源权益会计的核算,增强人力资源会计的适用性。

Along with the shift from an industrial economy to a knowledge-based economy, the accounting calculation of human resources, especially the equity accounting of the human resources, is becoming increasingly important to the stimulation of the initiative and creativeness of the owners of human resources. Applying the principles of political economics and western eco- nomics and the materiality principle of accounting, this paper is intended to analyze human resources equity accounting in the aspects of its recognition, measurement, income distribution and disclosure, so as to simplify human resources equity account- ing and enhance its applicability.