人力资产的构成、时间难题与公允价值计量

The Composition,Time Problem and Fair Value Measurement of Human Assets

人力资源会计难于实施的原因之一是对人力资产的计量。不同的人力资源会计方法确认人力资产的性质不同,需要统一人力资产账户分别核算;同时将公允价值引入人力资产价值会计的计量可以有效消除人力资源价值计量对未来时间价值流估计的不确定性难题。人力资产统一账户以及公允价值计量人力资产价值将简化人力资源会计并使其增加现实的可行性。

One of the reasons that human resource accounting is difficult to be implemented is the meas- urement of human assets. Different accounting methods of human resource recognize different characters of hu- man assets, which require to be accounted separately in unified human assets accounts. At the same time, the introduction of fair value to the accounting measurement of human assets value can effectively eliminate the uncertainty problem that the measurement of human resource value has on the estimate of future time value flow. Unified human assets accounts and measuring the value of human assets by fair value will simplify human resource accounting and enhance its realistic feasibility.