辽河油田人力资源会计研究
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摘要
人力资源作为最主要的生产要素，是创造财富的第一资源，在出让自身人力资本所有权过程中，不仅要实现其再生产价值补偿，还要参与企业盈余价值的分配。劳动者权益的确定是人力资源会计的核心和本质所在，不解决好这一问题就无法激发人力资源的创造性，无法激发企业活力。充分体现人力资源价值，合理确认和计量人力资源价值，实现人力资本产权收益，这不仅是现代经济的内在要求，也是人力资源会计必须面对的问题。
传统会计没有将人力资源纳入会计核算体系，人力资源价值缺乏合理评估和真实计量的基础，人力资源收益分配缺乏理论支持和分配依据，人力资源产权收益分配不足。所有这些，已成为不容回避的现实问题，也应成为人力资源会计所要探索的新领域。
本文致力于从价值分配理论分析入手，重点阐述人力资源资本化实现方式，提出人力资源确认的基本原则，合理评价人力资源价值及其会计计量；通过研究人力资本产权收益分配模式，解决人力资本收益权分配和人力资源激励问题；通过合理设计人力资源会计要素，建立人力资源会计报告体系。研究目的在于提供完整的人力资源会计信息，为人力资源收益权分配提供现实依据。结合辽河油田现状，文章进一步阐述辽河油田人力资源会计体系的建立问题。
人力资源会计研究工作相当复杂，难度很大，没有成型的理论可借鉴，在实践应用上又没有经验积累，辽河油田人力资源会计研究具有开拓性、创新性和普适性。人力资源会计的应用范围越来越广，已进入迅速发展时期，本文研究成果对于创新人力资源管理和开拓会计新领域都具有重要的理论意义和应用价值。
Human Resource is a crucial element for creating social treasure. In the process of remising the ownership of human resource, two elements should be considered. One is the need for compensating the value of reproduction. The second, which should be more important, is that human resource should participate in the allocation of the surplus value of the enterprise in which the individual human resource is involved. The core of the human resource accounting is to clarify the laborer's rights and interests to inspire the human being's creativity and the enterprise's energy. These are the questions that human resource accounting must face with.
Traditional accounting did not take the human resource into account. As a result, the allocation for income of the property right of human resource is not sufficient. This is inevitable because there isn't any actual foundation for evaluating or computing the value of human resource. These are the new area the human resource accounting should explore into.
The purpose of this essay is to provide with integral information when considering human resource accounting, to build up a foundation for reckoning revenue of the property right on human resources. The essay starts with the analysis on the theory of value allocation, pays great attention to the modes of capitalizing human resources. The basic principles for recognizing human resources are also expatiated in order to evaluate the value of human resource as well as to realize the accounting calculation. Through identifying human resource accounting elements, a sound human resource accounting report system can be established.
The research on the human resource accounting is complicated. The fact that there isn't any theoretical basis or experience accumulated from practice makes the work even more difficult. But this also makes the research worthwhile because it is beneficial to the creativity of human resource management both theoretically and practically.
传统会计没有将人力资源纳入会计核算体系，人力资源价值缺乏合理评估和真实计量的基础，人力资源收益分配缺乏理论支持和分配依据，人力资源产权收益分配不足。所有这些，已成为不容回避的现实问题，也应成为人力资源会计所要探索的新领域。
本文致力于从价值分配理论分析入手，重点阐述人力资源资本化实现方式，提出人力资源确认的基本原则，合理评价人力资源价值及其会计计量；通过研究人力资本产权收益分配模式，解决人力资本收益权分配和人力资源激励问题；通过合理设计人力资源会计要素，建立人力资源会计报告体系。研究目的在于提供完整的人力资源会计信息，为人力资源收益权分配提供现实依据。结合辽河油田现状，文章进一步阐述辽河油田人力资源会计体系的建立问题。
人力资源会计研究工作相当复杂，难度很大，没有成型的理论可借鉴，在实践应用上又没有经验积累，辽河油田人力资源会计研究具有开拓性、创新性和普适性。人力资源会计的应用范围越来越广，已进入迅速发展时期，本文研究成果对于创新人力资源管理和开拓会计新领域都具有重要的理论意义和应用价值。
Human Resource is a crucial element for creating social treasure. In the process of remising the ownership of human resource, two elements should be considered. One is the need for compensating the value of reproduction. The second, which should be more important, is that human resource should participate in the allocation of the surplus value of the enterprise in which the individual human resource is involved. The core of the human resource accounting is to clarify the laborer's rights and interests to inspire the human being's creativity and the enterprise's energy. These are the questions that human resource accounting must face with.
Traditional accounting did not take the human resource into account. As a result, the allocation for income of the property right of human resource is not sufficient. This is inevitable because there isn't any actual foundation for evaluating or computing the value of human resource. These are the new area the human resource accounting should explore into.
The purpose of this essay is to provide with integral information when considering human resource accounting, to build up a foundation for reckoning revenue of the property right on human resources. The essay starts with the analysis on the theory of value allocation, pays great attention to the modes of capitalizing human resources. The basic principles for recognizing human resources are also expatiated in order to evaluate the value of human resource as well as to realize the accounting calculation. Through identifying human resource accounting elements, a sound human resource accounting report system can be established.
The research on the human resource accounting is complicated. The fact that there isn't any theoretical basis or experience accumulated from practice makes the work even more difficult. But this also makes the research worthwhile because it is beneficial to the creativity of human resource management both theoretically and practically.
引文
[1][美]Lawrence S. Kleiman. Human Resource Management. Peking: China Machine Press. 1998.
[2][美]Eric.G.Flamholts. Human Resource Accounting. Peking: China Machine Press. 1985:200-315
[3]袁徽鹏．论人力资源会计．四川会计．2001，第8期．
[4]谌新民．新人力资源管理．北京：中央编译出版社，2002：466-505．
[5]中国石油天然气股份有限公司．薪酬总额与业绩指标挂钩办法．2002，第103号．
[6]余凯成，程文文，陈维政等．人力资源管理(第2版)．大连：大连理工大学出版社，2002：3-127
[7]徐丰利．股份有限公司会计报表和案例分析．北京：石油工业出版社．2000：52-64．
[8]张德．人力资源开发与管理．北京：清华大学出版社．1996：210-340
[9]刘仲文．人力资源会计．北京：首都经济贸易大学出版社，1997：50-210．
[10]赵曙明．人力资源管理研究．北京：中国人民大学出版社．2001：105-200
[11]张启銮，李延喜，刘艳萍等．会计学．大连：大连理工大学出版社．2002：50-315．
[12]王云昌，邵华等．对人力资源会计计量方法的探讨．中国人力资源开发．2002，第11期．
[13]方向．人力资源成本会计核算技巧．中国人力资源开发．2003，第4期．
[14]崔建民．最新股份制企业财务管理与会计核算实用手册．北京：九洲图书出版社．1999：961-1357
[15][加]Claude P,Lanfranconi. Financial Accounting Cases, Peking: China Machine press. 1998:35-70
[16][加]Larry Wynant. Corporate Finance Cases, Peking: China Machine Press. 1998:30-45
[17]傅萍．人力资源的会计确认、计量与报告．财会研究．2001，第7期．
[18][美]Ronald W.Hilton. Managerial Accounting (Third Edition). Peking: China Machine Press. 1998:30-45
[19][加]Joseph j,mistefano. Human Resource Development and Management Cases. Peking: China Machine Press. 1998:46-140
[20]中国会计学会．人力资源会计专题．北京：中国财政经济出版社，1999．
[21]王琳．管理会计(第2版)．大连：东北财经大学出版社，1995：37-100．
[22]李世聪．人力资源价值计量方法研究．中国人力资源开发．2002，第7期．
[23]孙丰林．对我国人力资源会计核算的一点设想．会计研究．2001，第6期．
[24][美]Gary dessler (7th Edition). Human Resource Management. Peking: China Machine Press. 1997copy:100-210
[2][美]Eric.G.Flamholts. Human Resource Accounting. Peking: China Machine Press. 1985:200-315
[3]袁徽鹏．论人力资源会计．四川会计．2001，第8期．
[4]谌新民．新人力资源管理．北京：中央编译出版社，2002：466-505．
[5]中国石油天然气股份有限公司．薪酬总额与业绩指标挂钩办法．2002，第103号．
[6]余凯成，程文文，陈维政等．人力资源管理(第2版)．大连：大连理工大学出版社，2002：3-127
[7]徐丰利．股份有限公司会计报表和案例分析．北京：石油工业出版社．2000：52-64．
[8]张德．人力资源开发与管理．北京：清华大学出版社．1996：210-340
[9]刘仲文．人力资源会计．北京：首都经济贸易大学出版社，1997：50-210．
[10]赵曙明．人力资源管理研究．北京：中国人民大学出版社．2001：105-200
[11]张启銮，李延喜，刘艳萍等．会计学．大连：大连理工大学出版社．2002：50-315．
[12]王云昌，邵华等．对人力资源会计计量方法的探讨．中国人力资源开发．2002，第11期．
[13]方向．人力资源成本会计核算技巧．中国人力资源开发．2003，第4期．
[14]崔建民．最新股份制企业财务管理与会计核算实用手册．北京：九洲图书出版社．1999：961-1357
[15][加]Claude P,Lanfranconi. Financial Accounting Cases, Peking: China Machine press. 1998:35-70
[16][加]Larry Wynant. Corporate Finance Cases, Peking: China Machine Press. 1998:30-45
[17]傅萍．人力资源的会计确认、计量与报告．财会研究．2001，第7期．
[18][美]Ronald W.Hilton. Managerial Accounting (Third Edition). Peking: China Machine Press. 1998:30-45
[19][加]Joseph j,mistefano. Human Resource Development and Management Cases. Peking: China Machine Press. 1998:46-140
[20]中国会计学会．人力资源会计专题．北京：中国财政经济出版社，1999．
[21]王琳．管理会计(第2版)．大连：东北财经大学出版社，1995：37-100．
[22]李世聪．人力资源价值计量方法研究．中国人力资源开发．2002，第7期．
[23]孙丰林．对我国人力资源会计核算的一点设想．会计研究．2001，第6期．
[24][美]Gary dessler (7th Edition). Human Resource Management. Peking: China Machine Press. 1997copy:100-210