劳动者权益会计理论述评

A Review of the Laborers' Equity Accounting

本文主要探讨了劳动者权益会计与人力资源会计的逻辑关联及学科归属、人力资本主体的范围、人力资本产权特征以及人力资本所有者是否及如何参与企业所有权分配这些基础性问题,并在此基础上对近年来劳动者权益会计相关研究中的会计确认、账户设置与核算进行简要评述。

This paper mainly discusses some basic problem in the domain of laborers' equity accounting,such as the properties and subject category of laborers' equity accounting and human resource accounting,and the logic connection between them,the main body scope of human capital,and the character of property rights of human capital,whether and how the owner of human capital participates in the assignment of enterprise ownership.It also makes brief comments on the accounting recognition,and gives some suggestion on accounting recognition,account setting,and the financial accounting.