人力资源会计理论与方法研究
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摘要
21世纪是知识经济迅猛发展的新世纪，这个世纪的游戏规则将是：知识雇佣资本，知本家雇佣资本家。人力资源作为社会、企业发展的一项最重要资源，在社会进步、经济增长以及企业发展中将发挥越来越重要的作用，但要更大限度的去发挥和利用人力资源的价值，科学的管理和合理的确认、计价问题必须首先得到解决。
近年来，随着人本主义管理思潮的推动，政府及企业管理当局观念的转变，劳动者权益保障意识的日渐觉悟，人力资源会计在理论研究领域已引起众多学者的关注和参与，在实践推广应用方面也已初显端倪。但从它的产生和发展过程来看，并没有像其它会计一样，一经出现便迅速推而广之，其原因主要是人力资源会计的理论体系尚未建立完善，实务应用条件尚未发育完全所至。
本文拟就我国现阶段的人力资源会计研究现状，作以系统性、易操作性的理论体系研究，主要从五个方面对人力资源会计的理论体系进行了系统研究。借以阐述解决相关确认、计量、报告等方面的问题，以期望能为我国的人力资源会计走出传统，融入常规起到一线抛砖引玉之用。
第一章主要由人力资本理论的产生与发展引发出人力资源会计的产生与发展，因为人力资本理论的建立和发展为人力资源会计的产生奠定了理论基础。然后从二者的相互关系中得出人力资源会计出现的社会必然性。
第二章系统讲述了人力资源会计的基本理论知识。首先介绍了人力资源会计中一些诸如人力资源、人力资产、人力资本等基本概念，然后利用这些基本概念建立了人力资源会计体系的概念框架，明确了人力资源会计的特征、对象、目标、主体、假设等等，为后面的会计确认和核算打下扎实基础。
第三章和第四章进行了人力资源会计的具体确认和核算方法规范的探讨，因为合理的确认和计价是会计核算工作的前提。本文主要从人力资源成本和人力资源价值两方面给予了体系的规范和账务处理程序的可操作性示范。
第五章主要针对目前应用中无方向性的困难，设计了一套具有一定切实可行价值的人力资源会计制度体系方案，以便重视人力资源的组织能够有计划、有步骤、有重点、有选择地在会计实务中操作。
The twenty-first century is a new century in which intellectual economy will develop impetuously. The developing rule of this century is that knowledge employs capital and intellectual employs capitalist. Human resource is elaborating more and more important function in the social improvement and economical increase because it is the most important resource to social and enterprise development. However, if we want to elaborate and use the value of human resource more extensively, the question of scientific management and rational confirmation must be solved first.
Many scholars have pay attention to the theory research on human resource accounting in recent years. And human resource accounting has also obtained much advancement in practical aspect. But it didn't sped quickly as it appeared from its process of emergence and development. The main reason is that the theory system of human resource accounting hasn't established perfectly and the practical condition hasn't developed completely.
This paper will make a systematize theory research on present conditions of human resource accounting in our present country. It makes a systematize theory research from five main aspects on human resource theory system. From the solution of confirmation, measure and report, the writer want to help the human resource accounting of our country separate from tradition and go to normality.
The first chapter initiates the emergence and development of human resource accounting from the emergence and development of human capital because the foundation and development of human capital is the theory base of the emergence of human resource accounting. Then the paper gets the social necessity of human resource accounting emergence from the relation between human capital and human resource accounting.
The second chapter elaborates the basic theory knowledge of human resource accounting. The paper introduces some basic concepts about human resource accounting such as human resource, human assets and human capital etc. firstly. Then using these basic concepts founds concepts frame of human resource accounting system and defines the characteristic, object, objective, subject and hypothesis and so on.
The third chapter and the fourth chapter explore the method of specific confirmation and accounting, because they are the premise of accounting. This paper standards the system and demonstrates the operating rules from two aspects, which are the cost of human resource and the value of human resource.
The fifth chapter designs a set of human resource accounting system to present difficulty which will take convenience to the organizations that attach importance to human resource accounting.
近年来，随着人本主义管理思潮的推动，政府及企业管理当局观念的转变，劳动者权益保障意识的日渐觉悟，人力资源会计在理论研究领域已引起众多学者的关注和参与，在实践推广应用方面也已初显端倪。但从它的产生和发展过程来看，并没有像其它会计一样，一经出现便迅速推而广之，其原因主要是人力资源会计的理论体系尚未建立完善，实务应用条件尚未发育完全所至。
本文拟就我国现阶段的人力资源会计研究现状，作以系统性、易操作性的理论体系研究，主要从五个方面对人力资源会计的理论体系进行了系统研究。借以阐述解决相关确认、计量、报告等方面的问题，以期望能为我国的人力资源会计走出传统，融入常规起到一线抛砖引玉之用。
第一章主要由人力资本理论的产生与发展引发出人力资源会计的产生与发展，因为人力资本理论的建立和发展为人力资源会计的产生奠定了理论基础。然后从二者的相互关系中得出人力资源会计出现的社会必然性。
第二章系统讲述了人力资源会计的基本理论知识。首先介绍了人力资源会计中一些诸如人力资源、人力资产、人力资本等基本概念，然后利用这些基本概念建立了人力资源会计体系的概念框架，明确了人力资源会计的特征、对象、目标、主体、假设等等，为后面的会计确认和核算打下扎实基础。
第三章和第四章进行了人力资源会计的具体确认和核算方法规范的探讨，因为合理的确认和计价是会计核算工作的前提。本文主要从人力资源成本和人力资源价值两方面给予了体系的规范和账务处理程序的可操作性示范。
第五章主要针对目前应用中无方向性的困难，设计了一套具有一定切实可行价值的人力资源会计制度体系方案，以便重视人力资源的组织能够有计划、有步骤、有重点、有选择地在会计实务中操作。
The twenty-first century is a new century in which intellectual economy will develop impetuously. The developing rule of this century is that knowledge employs capital and intellectual employs capitalist. Human resource is elaborating more and more important function in the social improvement and economical increase because it is the most important resource to social and enterprise development. However, if we want to elaborate and use the value of human resource more extensively, the question of scientific management and rational confirmation must be solved first.
Many scholars have pay attention to the theory research on human resource accounting in recent years. And human resource accounting has also obtained much advancement in practical aspect. But it didn't sped quickly as it appeared from its process of emergence and development. The main reason is that the theory system of human resource accounting hasn't established perfectly and the practical condition hasn't developed completely.
This paper will make a systematize theory research on present conditions of human resource accounting in our present country. It makes a systematize theory research from five main aspects on human resource theory system. From the solution of confirmation, measure and report, the writer want to help the human resource accounting of our country separate from tradition and go to normality.
The first chapter initiates the emergence and development of human resource accounting from the emergence and development of human capital because the foundation and development of human capital is the theory base of the emergence of human resource accounting. Then the paper gets the social necessity of human resource accounting emergence from the relation between human capital and human resource accounting.
The second chapter elaborates the basic theory knowledge of human resource accounting. The paper introduces some basic concepts about human resource accounting such as human resource, human assets and human capital etc. firstly. Then using these basic concepts founds concepts frame of human resource accounting system and defines the characteristic, object, objective, subject and hypothesis and so on.
The third chapter and the fourth chapter explore the method of specific confirmation and accounting, because they are the premise of accounting. This paper standards the system and demonstrates the operating rules from two aspects, which are the cost of human resource and the value of human resource.
The fifth chapter designs a set of human resource accounting system to present difficulty which will take convenience to the organizations that attach importance to human resource accounting.
引文
[1]张文贤．人力资源会计制度设计．立信会计出版社，1999
[2]刘仲文．人力资源会计．首都经济贸易大学出版社，1998
[3]刘明辉．走向21世纪的现代会计．东北财经大学出版社，2000
[4]弗兰霍尔茨．人力资源管理会计．上海翻译出版社，1986
[5]张文贤，晏姚．人力资源开发与管理．上海人民出版社，1996
[6][加拿大]P．C．韦菲立．腾飞之路——人力资源的管理与开发．中国轻工业出版社，1995
[7]葛家澍．市场经济下会计基本理论与方法研究．中国财政经济出版社，1996
[8]陈仁栋．人力资源会计．厦门大学出版社，1991
[9]中国会计学会．人力资源会计专题．中国财政经济出版社，1991
[10][美]亚瑟．W．小舍曼，乔治．W．勃兰德，斯科特．A．斯耐尔．人力资源管理，东北财经大学出版社，2001
[11]汤姆．科普兰等．价值评估．中国大百科全书出版社，1997
[12]张文贤．人力资源会计的四大难题．会计研究，1995(2)
[13]阎达伍，徐国君．关于人力资源会计的框架．会计研究，1996(12)
[14]罗雪梅，长青．人力资源会计新构想．现代会计，2001(2)
[15]莫春兰．关于人力资源会计几个基本问题的探讨．现代会计，2001(3)
[16]赵明鹤．人力资本会计核算的浅探．现代会计，2001(1)
[17]袁振兴．论劳动者权益的性质．会计研究，2000(10)
[18]杜兴强，李文．人力资源会计的理论基础极其确认与计量．会计研究，2000(6)
[19]苑会祥．人力资源会计的探讨．会计研究，2000(10)
[20]吕元香．对人力资源价值会计计量方法的探讨．财会月刊，2000(2)
[21]张蓓．人力资源会计研究中若干问题探析．财会月刊，2000(8)
[22]王建民，周滨．资本中的人力资本．财经问题研究，1999(3)
[23]于越冬．人力资本与企业商誉的经济实质．会计研究，2000(2)
[24]刘永泽，戴军．论知识经济对人力资源会计的影响．会计研究，2000(3)
[25]刘仲文．试论人力资本理论与应用的几个问题．会计研究，1999(6)
[26]阎达伍，徐国君．人力资本的保值增值与劳动者权益的确立．会计研究，1999(6)
[27]周婧．人力资源会计——二十一世纪的会计主流．财务与会计，2000(7)
[28]赵如兰．建立人力资源权益会计要素的思考．财务与会计，2000(11)
[29]徐国君，熊杰．关于人力资源资产性质的探讨．现代会计，2000(5)
[30]朱惠芹，谢蔚然．人力资源的特性对构建人力资源会计模式的影响．上海会计，2001(10)
[31]葛家澍，杜兴强．人力资源会计及人力资源信息披露的彩色模式．财会通
讯，2001(11)
[32] 李世聪．人力资源当期实现价值会计体系研究．会计之友，2001(10)
[33] Herbert G.Heneman , Donald P.Sohwab,John A.Fossum,Lee D. Dyer, personnel/Human Resource Management,Richard.Irwin,1983
[34] Randall S.Schuler, personnel and Human Resource Management. West Publishing Company
[35] Robert L.Mathis & John H Jackson: " Personnel/Human Resource Management,"West Publishing Company,St.Paul.New york,Los Angeles San Francisco
[36] Thomas H.Patten,Jr., "manpower Planning and The Development of Human Resources," New York, John wiley &sons,1971
[37] Kenneth Wexley and Gray Latham. " Developing and Training Human Resources in Organizations,": Scott,Foresman, 1981
[38] Catlett and Olson, Accounting for Goodwill(ARS No10) ,1968:17-18
[39] Coase,The Nature of the Firm.Economica,1937;4:386-405
[40] Sherwin Rosen:Contracts and the Market for Executibes,NBER Paper,No.3542,1990
[41] Williamson,O.E.The Modern Corporation: Origins, Evolution, Attribute, Journal of Economic Literature,VOL.XIX,December,1981,P1537-1568
[42] A.M.Sponse,Job Market Signaling,Quanterly Journal of Economic 1974,P355-374．
[43] Marc simon . The who and how of the equity accounting method Journal of Accountancy, Vol. 191 No.2 2001 P87-88
[44] FASB postphones adoption of derivative accounting rules. Journal of Accountancy, Vol. 188 NO.2 1999 P11
[45] IFAS discusses the role of accountants in fighting Corruplion. Journal of Accountancy,Vol.191 NO.2 2001
[46] IMA study on new role of management accounts. Journal Of Accountancy, Vol 188 No.5 1999
[47] Everyone benefits when employer inject fun into management Journal of Accountancy, Vol. 189 No. 1 2000
[48] David M.Walker.Accountability and Retirement plan reforms. Journal of Accountancy, Vol. 188 No.11999
[49] Accounting among top jobs for new grads.Joumal of Accountancy, Vol. 190 /No.3 2000
[2]刘仲文．人力资源会计．首都经济贸易大学出版社，1998
[3]刘明辉．走向21世纪的现代会计．东北财经大学出版社，2000
[4]弗兰霍尔茨．人力资源管理会计．上海翻译出版社，1986
[5]张文贤，晏姚．人力资源开发与管理．上海人民出版社，1996
[6][加拿大]P．C．韦菲立．腾飞之路——人力资源的管理与开发．中国轻工业出版社，1995
[7]葛家澍．市场经济下会计基本理论与方法研究．中国财政经济出版社，1996
[8]陈仁栋．人力资源会计．厦门大学出版社，1991
[9]中国会计学会．人力资源会计专题．中国财政经济出版社，1991
[10][美]亚瑟．W．小舍曼，乔治．W．勃兰德，斯科特．A．斯耐尔．人力资源管理，东北财经大学出版社，2001
[11]汤姆．科普兰等．价值评估．中国大百科全书出版社，1997
[12]张文贤．人力资源会计的四大难题．会计研究，1995(2)
[13]阎达伍，徐国君．关于人力资源会计的框架．会计研究，1996(12)
[14]罗雪梅，长青．人力资源会计新构想．现代会计，2001(2)
[15]莫春兰．关于人力资源会计几个基本问题的探讨．现代会计，2001(3)
[16]赵明鹤．人力资本会计核算的浅探．现代会计，2001(1)
[17]袁振兴．论劳动者权益的性质．会计研究，2000(10)
[18]杜兴强，李文．人力资源会计的理论基础极其确认与计量．会计研究，2000(6)
[19]苑会祥．人力资源会计的探讨．会计研究，2000(10)
[20]吕元香．对人力资源价值会计计量方法的探讨．财会月刊，2000(2)
[21]张蓓．人力资源会计研究中若干问题探析．财会月刊，2000(8)
[22]王建民，周滨．资本中的人力资本．财经问题研究，1999(3)
[23]于越冬．人力资本与企业商誉的经济实质．会计研究，2000(2)
[24]刘永泽，戴军．论知识经济对人力资源会计的影响．会计研究，2000(3)
[25]刘仲文．试论人力资本理论与应用的几个问题．会计研究，1999(6)
[26]阎达伍，徐国君．人力资本的保值增值与劳动者权益的确立．会计研究，1999(6)
[27]周婧．人力资源会计——二十一世纪的会计主流．财务与会计，2000(7)
[28]赵如兰．建立人力资源权益会计要素的思考．财务与会计，2000(11)
[29]徐国君，熊杰．关于人力资源资产性质的探讨．现代会计，2000(5)
[30]朱惠芹，谢蔚然．人力资源的特性对构建人力资源会计模式的影响．上海会计，2001(10)
[31]葛家澍，杜兴强．人力资源会计及人力资源信息披露的彩色模式．财会通
讯，2001(11)
[32] 李世聪．人力资源当期实现价值会计体系研究．会计之友，2001(10)
[33] Herbert G.Heneman , Donald P.Sohwab,John A.Fossum,Lee D. Dyer, personnel/Human Resource Management,Richard.Irwin,1983
[34] Randall S.Schuler, personnel and Human Resource Management. West Publishing Company
[35] Robert L.Mathis & John H Jackson: " Personnel/Human Resource Management,"West Publishing Company,St.Paul.New york,Los Angeles San Francisco
[36] Thomas H.Patten,Jr., "manpower Planning and The Development of Human Resources," New York, John wiley &sons,1971
[37] Kenneth Wexley and Gray Latham. " Developing and Training Human Resources in Organizations,": Scott,Foresman, 1981
[38] Catlett and Olson, Accounting for Goodwill(ARS No10) ,1968:17-18
[39] Coase,The Nature of the Firm.Economica,1937;4:386-405
[40] Sherwin Rosen:Contracts and the Market for Executibes,NBER Paper,No.3542,1990
[41] Williamson,O.E.The Modern Corporation: Origins, Evolution, Attribute, Journal of Economic Literature,VOL.XIX,December,1981,P1537-1568
[42] A.M.Sponse,Job Market Signaling,Quanterly Journal of Economic 1974,P355-374．
[43] Marc simon . The who and how of the equity accounting method Journal of Accountancy, Vol. 191 No.2 2001 P87-88
[44] FASB postphones adoption of derivative accounting rules. Journal of Accountancy, Vol. 188 NO.2 1999 P11
[45] IFAS discusses the role of accountants in fighting Corruplion. Journal of Accountancy,Vol.191 NO.2 2001
[46] IMA study on new role of management accounts. Journal Of Accountancy, Vol 188 No.5 1999
[47] Everyone benefits when employer inject fun into management Journal of Accountancy, Vol. 189 No. 1 2000
[48] David M.Walker.Accountability and Retirement plan reforms. Journal of Accountancy, Vol. 188 No.11999
[49] Accounting among top jobs for new grads.Joumal of Accountancy, Vol. 190 /No.3 2000