新准则下企业人力资本价值研究

Research on the Enterprise Human Capital Value under the New Accounting Standards

企业人力资本价值研究,理论界在几年前就基本上给出统一的结论,即人力资本是一种不可辨认的无形资产。新颁布的企业会计准则将无形资产定位于可辨认的标准,那么企业人力资本到底应该怎么处理,文章指出人力资本仍然符合无形资产的定义、满足其确认条件,并可以按照其计量方法进行适当的计量。提出了人力资本价值的变化及企业人力资本投资成本的组成。

In the past few years there was a uniform conclusion basically presented in the theoretical circle, that human capital is a non-identifiable intangible assets. With the new accounting standards promulgated, intangible assets are defined spaces identifiable assets. Therefore how to deal with the enterprise human capital, the article give it＇s views. Human capital continues to meet the definition of intangible assets, and can be recognized as intangible assets and measurable. Meanwhile, the article also introduced the changeable of the human capital value, and component of corporate investment in human capital cost.