基于薪酬激励视角下的人力资源会计计量问题探讨

Discussion on the Problems of Human Resources Accountant Measures Based on Salary Drive Mechanism

人力资源会计的计量问题,长期困扰着理论界和企业界。其原因之一就是现有的人力资源会计计量没有体现出人力资本理论中的基础假设——人力资本与财务资本的异质性。立足于人力资本的薪酬激励机制,通过运用薪酬激励机制,解决人力资源会计计量问题,为人力资源会计的研究与应用提出新的思考方向。

The problem of human resources accountant measures has perplexed the theoretical field and the business enterprise field over a long period of time. One of the reasons was existing human resources accountant has not mannifested in the human capital theory the foundation supposition-human capital and the financial capital non-uniformity. Based on the human capital salary drive system, This article attemptes using the theory of the salary drive to solve this problem of human resources accountant measures, and provides a new direction on human resources accountant research and application.