人力资源价值计量及其应用研究
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摘要
随着知识经济的发展,企业越来越重视人才的价值,企业中的人力资源是企业产生真正市场价值与账面价值差距的重要因素,但在企业账面中却得不到真正的反映。在企业会计核算账本中,因人力资源难以计量而未进行核算。如何计量企业中人力资源的价值,现在还处于理论研讨阶段,尚未形成一套公认的、可以在实践中得到应用的方法。
人力资源会计是运用组织行为学、经济学理论、计量经济学等学科的知识,把人力资源管理和会计学相互融合、渗透而形成的一种新的领域。人力资源价值计量,是人力资源会计的难点之一,也是核心问题。已有的人力资源计量方法研究成果有货币计量方法和非货币计量两种,但都需要完善,而且一些方法越来越复杂、引入的变量也越来越多。
为了探讨对人力资源价值计量方法的改进,就必须对人力资源价值计量的方法进行归纳总结,通过在前人理论的基础上深入研究,探寻新的思路和方法。
(1)货币计量。分析人力和物力贡献价值理论,发现该计量模式仅适用于自由竞争条件下的企业,未考虑垄断因素影响。为此,提出用垄断系数对原有计算结果进行调整,分段表示不同条件下的计算公式,并构造了行业垄断调整系数公式,解决了一些由于垄断因素造成企业超额收入,从而高估人力资源价值的情况,以此进一步完善人力资源货币计量方法。
(2)非货币计量。由于反映的是无法用货币计量的特殊因素,其计算结果的可比性和准确性较差,同时还存在如何与人力资源货币价值相结合的争议。为此,提出了人力资源价值确认应以货币计量为基础,以非货币计量为调整系数进行计算的观点,并提出不同行业要设立不同的非货币计量指标评价体系,以此确定非货币计量调整系数。
(3)成果应用。结合国有邮电通信行业的实际情况,对具体的人力资源价值计量方法进行了探索(包括货币计量和非货币计量),并用实际资料运算予以例证,说明改进方法具有可操作性。同时,得出影响国有邮电通信行业人力资源非货币价值的五个公共因子:管理能力、基本素质能力、工作技能、工作态度和原始积累。
With the development of knowledge-based economy, the value of person of ability has drawn more and more attention from the enterprises. The human resource of a enterprise is the core cause of the difference between the real marketable value and the book value, and which can not be well embodied in the account book of the enterprise. The account book of a enterprise only can embody the material value. And how to measure the value of human resources in the enterprise is still in the process of the theoretical deliberation, and the measure method which can be recognized and practiced is not formulated yet.
The human resources accounting is a new field which applies the knowledge of organizational behavior, economics theory, econometrics .etc and compromises both the human resources management and accounting. The measurement method in human resources value is one of the difficulty but also the core point. Monetary measurement and nonmonetary measurement are brought about through research, and some of measurements become more and more complexes with more and more variable putting into.
In order to probe the improvement of measurement methods in human resources value, we must sum up the measurement methods.The paper based on the foundation of predecessors theory to explore new thought and methods.
(1) In the monetary measurement, we analyse the theory that the enterprise outputs are created by labor power and material resource jointly. We find that the measurement model is only applicable to free competition enterprises, not thinking of monoply elements. Therefore, the author suggests the results should be adjust by monoply coefficient, and be indicated formulas in the different conditions. The formula in how to calculate the monoply coefficient is bulit, too. These methods solve some overvalued human resource problems due to the excess income caused by the monopoly, thus further perfect the monetary measurement of human resource.
(2) In the nonmonetary measurement, because the factors affecting human resources value can not be measured by currency, the calculations can not compare with others and lack accuracy, in the meantime, there still exist the problem how to combine the monetary measurement in human resources value. Therefore, the author proposes a viewpoint that the value measurement of human resource should be on a basis of the monetary measurement and multiply the regulation factor of the nonmonetary measurement. And in order to define the regulation factor of the nonmonetary measurement ,the author proposes the view of picking up some different indexes of nonmonetary measurement according to industry.
(3) In the achievement, the measurement methods in human resources value(including the monetary and nonmonetary measurement methods) are explored according to the actual situation of post and telecommunications industries,and the operability of the improvement of measurement methods is showed by the actual data. In the meantime, five factors have been defined as influencing post and telecommunications industries’factors of nonmonetary value in human resources, which are capability of management, basic quality of workers, working skills, working attitude and primitive accumulation.
人力资源会计是运用组织行为学、经济学理论、计量经济学等学科的知识,把人力资源管理和会计学相互融合、渗透而形成的一种新的领域。人力资源价值计量,是人力资源会计的难点之一,也是核心问题。已有的人力资源计量方法研究成果有货币计量方法和非货币计量两种,但都需要完善,而且一些方法越来越复杂、引入的变量也越来越多。
为了探讨对人力资源价值计量方法的改进,就必须对人力资源价值计量的方法进行归纳总结,通过在前人理论的基础上深入研究,探寻新的思路和方法。
(1)货币计量。分析人力和物力贡献价值理论,发现该计量模式仅适用于自由竞争条件下的企业,未考虑垄断因素影响。为此,提出用垄断系数对原有计算结果进行调整,分段表示不同条件下的计算公式,并构造了行业垄断调整系数公式,解决了一些由于垄断因素造成企业超额收入,从而高估人力资源价值的情况,以此进一步完善人力资源货币计量方法。
(2)非货币计量。由于反映的是无法用货币计量的特殊因素,其计算结果的可比性和准确性较差,同时还存在如何与人力资源货币价值相结合的争议。为此,提出了人力资源价值确认应以货币计量为基础,以非货币计量为调整系数进行计算的观点,并提出不同行业要设立不同的非货币计量指标评价体系,以此确定非货币计量调整系数。
(3)成果应用。结合国有邮电通信行业的实际情况,对具体的人力资源价值计量方法进行了探索(包括货币计量和非货币计量),并用实际资料运算予以例证,说明改进方法具有可操作性。同时,得出影响国有邮电通信行业人力资源非货币价值的五个公共因子:管理能力、基本素质能力、工作技能、工作态度和原始积累。
With the development of knowledge-based economy, the value of person of ability has drawn more and more attention from the enterprises. The human resource of a enterprise is the core cause of the difference between the real marketable value and the book value, and which can not be well embodied in the account book of the enterprise. The account book of a enterprise only can embody the material value. And how to measure the value of human resources in the enterprise is still in the process of the theoretical deliberation, and the measure method which can be recognized and practiced is not formulated yet.
The human resources accounting is a new field which applies the knowledge of organizational behavior, economics theory, econometrics .etc and compromises both the human resources management and accounting. The measurement method in human resources value is one of the difficulty but also the core point. Monetary measurement and nonmonetary measurement are brought about through research, and some of measurements become more and more complexes with more and more variable putting into.
In order to probe the improvement of measurement methods in human resources value, we must sum up the measurement methods.The paper based on the foundation of predecessors theory to explore new thought and methods.
(1) In the monetary measurement, we analyse the theory that the enterprise outputs are created by labor power and material resource jointly. We find that the measurement model is only applicable to free competition enterprises, not thinking of monoply elements. Therefore, the author suggests the results should be adjust by monoply coefficient, and be indicated formulas in the different conditions. The formula in how to calculate the monoply coefficient is bulit, too. These methods solve some overvalued human resource problems due to the excess income caused by the monopoly, thus further perfect the monetary measurement of human resource.
(2) In the nonmonetary measurement, because the factors affecting human resources value can not be measured by currency, the calculations can not compare with others and lack accuracy, in the meantime, there still exist the problem how to combine the monetary measurement in human resources value. Therefore, the author proposes a viewpoint that the value measurement of human resource should be on a basis of the monetary measurement and multiply the regulation factor of the nonmonetary measurement. And in order to define the regulation factor of the nonmonetary measurement ,the author proposes the view of picking up some different indexes of nonmonetary measurement according to industry.
(3) In the achievement, the measurement methods in human resources value(including the monetary and nonmonetary measurement methods) are explored according to the actual situation of post and telecommunications industries,and the operability of the improvement of measurement methods is showed by the actual data. In the meantime, five factors have been defined as influencing post and telecommunications industries’factors of nonmonetary value in human resources, which are capability of management, basic quality of workers, working skills, working attitude and primitive accumulation.
引文
[1]秦兴方.人力资本与收入分配机制[M].北京:经济科学出版社,2002: 67.
[2]张文贤.人力资源会计的四大难题[J].会计研究,1995(12):20-22.
[3]刘仲文.人力资源会计[M].首都经济贸易大学出版社,2006.
[4]潘序伦.开展“人才会计”的研究[N].文汇报,1980,12,19.
[5]高伟富,张文贤.人力资源会计教程[M].上海财经大学出版社,2003.
[6] Drucker.P.F.The Practice Of Management[M].机械工业出版社,2009.
[7]中国会计学会.“人力资源会计理论与方法”研讨会评述[J].会计研究,1999(6):13-17.
[8] Theodore W. Schultz.Human Capital Investment and Urban Competitiveness[M].New Haven, Conn:Yale University Press,1964.
[9]张文贤.人力资源会计[M].东北财经大学出版社,2002.
[10]龚治国,魏玉编.西方经济学[M].电子工业出版社,2009.
[11] Bamckkv,Aba Schwariz.The Discussion for the Apply of Human Resource Economic Concept in the Financial Report [J].Accounting Review,1971.
[12] Roger H. Hermanson.A Method for Reporting All Assets and the Resulting Accounting and Economic Implication[D].Michigan State University,1964.
[13] Eric.G.Flamholtz.Human Resource Accounting[M].Jossey-Bass Inc,Publishers,1985.
[14]阎达五,徐国君.关于人力资源会计的框架:以劳动者权益会计为中心[J].会计研究,1996(11): 20-25.
[15]文善恩.人力资源会计[M].东北财经大学出版社,1996.
[16]刘仲文.人力资源价值模型探讨[J].会计研究,1997(6):17-21.
[17]李世聪.企业人力资本按贡献价值会计计量与应用研究[J].会计之友,2007(10):16-20.
[18]王华.人力资源价值的模糊计量[J].会计研究,1999(7):58-60.
[19]孔庆林,李孝林.论人力资源会计模糊性[J].北京工商大学学报(社会科学版),2004(3):21-23.
[20]杜兴强,李文.人力资源的理论基础及其确认与计量[J].会计研究,2000(6):30-36.
[21]谭劲松,王朝曦.试论智力资本会计[J].会计研究,2001(10):41-47.
[22]李世聪.用会计计算方法按生产要素分离人力物力贡献价值及其模型的设计[J].会计之友,2008(4):13-15.
[23]张艳.企业人力资源会计研究[M].社会科学文献出版社,2008.
[24]李锡元,王永海.人力资源会计[M].武汉大学出版社,2007.
[25]徐爱萍,程明娥.人力资源会计[M].武汉理工大学出版社,2007.
[26]谭劲松.智力资本会计研究[M].中国财政经济出版社,2001.
[27]段兴民,张志宏.中国人力资本定价研究[M].西安交通大学出版社,2005.
[28]中国会计学会.人力资源会计专题[M].中国财政经济出版社,1999.
[29]孙琳.无形资产与人力资源会计相互关系研究[M].黑龙江人民出版社,2005.
[30]李争.人力资源会计在通信运营企业中的应用研究[D].北京:北京邮电大学,2007.
[31]朱丽丹.企业人力资源会计计量指标及其应用研究[D].厦门:厦门大学,2008.
[32]杨先荣.企业人力资源会计核算研究——以华北油田为例[D].河北:河北工业大学,2008.
[33]王云柯.人力资源会计在企业中的应用研究[D].北京:北京交通大学,2009.
[34]任力荣.对人力资源会计及其在我国应用的思考[D].北京:首都经济贸易大学,2008.
[35] David·McClelland.Testing for competency rather than for intelligence [J].American Psychologist,1973,28(1):1-14.
[36]孟堃琰.供电企业人力资源会计应用模式研究[D].河北:华北电力大学,2008.
[37]胡国东.基于薪酬激励视角的人力资源会计计量问题探讨[D].湖南:湖南大学,2006.
[38]王良元,储成祥,殷群.通信企业管理[M].北京:北京邮电大学出版社,2006.
[39]宋宏.电信人力资源管理[M].北京:北京邮电大学出版社,2002.
[40] lzhjzh.中国电信集团公司[EB/OL].http://baike.baidu.com/view/91684.htm#6,2010,9,13.
[41] chuyufee.中国移动集团公司[EB/OL].http://baike.baidu.com/view/9113.htm,2010,9,19.
[42]中华人民共和国信息产业部.2004年中国通信统计年度报告[M].人民邮电出版社,2005.
[43]史炜.中国电信业走向市场前的博弈[M].中国财政经济出版社,2005.
[44]程蕾,刘仲文,艾新宇.人力资源价值影响因素的实证分析[J].会计研究,2008(1):26-32.
[45]马庆国.应用统计学:数理统计方法、数据获取与SPSS应用(精要版)[M].科学出版社,2005.
[46]曲庆云,赵晓梅,阮桂海等.统计分析方法——SAS实例精选[M].清华大学出版社,2004.
[2]张文贤.人力资源会计的四大难题[J].会计研究,1995(12):20-22.
[3]刘仲文.人力资源会计[M].首都经济贸易大学出版社,2006.
[4]潘序伦.开展“人才会计”的研究[N].文汇报,1980,12,19.
[5]高伟富,张文贤.人力资源会计教程[M].上海财经大学出版社,2003.
[6] Drucker.P.F.The Practice Of Management[M].机械工业出版社,2009.
[7]中国会计学会.“人力资源会计理论与方法”研讨会评述[J].会计研究,1999(6):13-17.
[8] Theodore W. Schultz.Human Capital Investment and Urban Competitiveness[M].New Haven, Conn:Yale University Press,1964.
[9]张文贤.人力资源会计[M].东北财经大学出版社,2002.
[10]龚治国,魏玉编.西方经济学[M].电子工业出版社,2009.
[11] Bamckkv,Aba Schwariz.The Discussion for the Apply of Human Resource Economic Concept in the Financial Report [J].Accounting Review,1971.
[12] Roger H. Hermanson.A Method for Reporting All Assets and the Resulting Accounting and Economic Implication[D].Michigan State University,1964.
[13] Eric.G.Flamholtz.Human Resource Accounting[M].Jossey-Bass Inc,Publishers,1985.
[14]阎达五,徐国君.关于人力资源会计的框架:以劳动者权益会计为中心[J].会计研究,1996(11): 20-25.
[15]文善恩.人力资源会计[M].东北财经大学出版社,1996.
[16]刘仲文.人力资源价值模型探讨[J].会计研究,1997(6):17-21.
[17]李世聪.企业人力资本按贡献价值会计计量与应用研究[J].会计之友,2007(10):16-20.
[18]王华.人力资源价值的模糊计量[J].会计研究,1999(7):58-60.
[19]孔庆林,李孝林.论人力资源会计模糊性[J].北京工商大学学报(社会科学版),2004(3):21-23.
[20]杜兴强,李文.人力资源的理论基础及其确认与计量[J].会计研究,2000(6):30-36.
[21]谭劲松,王朝曦.试论智力资本会计[J].会计研究,2001(10):41-47.
[22]李世聪.用会计计算方法按生产要素分离人力物力贡献价值及其模型的设计[J].会计之友,2008(4):13-15.
[23]张艳.企业人力资源会计研究[M].社会科学文献出版社,2008.
[24]李锡元,王永海.人力资源会计[M].武汉大学出版社,2007.
[25]徐爱萍,程明娥.人力资源会计[M].武汉理工大学出版社,2007.
[26]谭劲松.智力资本会计研究[M].中国财政经济出版社,2001.
[27]段兴民,张志宏.中国人力资本定价研究[M].西安交通大学出版社,2005.
[28]中国会计学会.人力资源会计专题[M].中国财政经济出版社,1999.
[29]孙琳.无形资产与人力资源会计相互关系研究[M].黑龙江人民出版社,2005.
[30]李争.人力资源会计在通信运营企业中的应用研究[D].北京:北京邮电大学,2007.
[31]朱丽丹.企业人力资源会计计量指标及其应用研究[D].厦门:厦门大学,2008.
[32]杨先荣.企业人力资源会计核算研究——以华北油田为例[D].河北:河北工业大学,2008.
[33]王云柯.人力资源会计在企业中的应用研究[D].北京:北京交通大学,2009.
[34]任力荣.对人力资源会计及其在我国应用的思考[D].北京:首都经济贸易大学,2008.
[35] David·McClelland.Testing for competency rather than for intelligence [J].American Psychologist,1973,28(1):1-14.
[36]孟堃琰.供电企业人力资源会计应用模式研究[D].河北:华北电力大学,2008.
[37]胡国东.基于薪酬激励视角的人力资源会计计量问题探讨[D].湖南:湖南大学,2006.
[38]王良元,储成祥,殷群.通信企业管理[M].北京:北京邮电大学出版社,2006.
[39]宋宏.电信人力资源管理[M].北京:北京邮电大学出版社,2002.
[40] lzhjzh.中国电信集团公司[EB/OL].http://baike.baidu.com/view/91684.htm#6,2010,9,13.
[41] chuyufee.中国移动集团公司[EB/OL].http://baike.baidu.com/view/9113.htm,2010,9,19.
[42]中华人民共和国信息产业部.2004年中国通信统计年度报告[M].人民邮电出版社,2005.
[43]史炜.中国电信业走向市场前的博弈[M].中国财政经济出版社,2005.
[44]程蕾,刘仲文,艾新宇.人力资源价值影响因素的实证分析[J].会计研究,2008(1):26-32.
[45]马庆国.应用统计学:数理统计方法、数据获取与SPSS应用(精要版)[M].科学出版社,2005.
[46]曲庆云,赵晓梅,阮桂海等.统计分析方法——SAS实例精选[M].清华大学出版社,2004.