关于人力资源会计的理论探讨

A Theoretical Discussion on Human Resource Accounting

针对目前学术界关于人力资源会计的探讨 ,在立足于知识经济的背景下 ,提出劳动者权益会计将成为 2 1世纪的会计主流 ,并对相关难题提出了独到看法 ,包括 :物质资本家和人力资本家将成为一种共同投资的关系 ;应以未来价值折现法并分等级确认劳动者权益 :对于企业投资应按比例增加人力资产 ;人力资产应该予以摊销以及正确看待人力资本家的工资和投机问题等等。

To counter the current discussions on the human resource accounting in the academic circle, the author, based on the background of knowledge economy, believes that the accounting of laborer equity will become the main trend of accounting in the 21st century, and brings forward some original opinions about the relevant problems, such as the material and human capitalists form a common investment relationship; to confirm the laborer equity by the future value convert to current and by different grades; to increase the human assets in the light of proportions for the enterprise investment; the human assets be amortized and problems such as salaries and speculations of the human capitalists be correctly treated, etc.