企业人力资源会计计量指标体系设计
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摘要
人力资源会计从产生到现在经历了几十年跌宕起伏的发展之后,如今无论是从理论上还是实务核算上都取得了一定的成果,但是在具体的运用上并未得到普及。随着知识经济时代的迅速发展,知识对企业的发展有着举足轻重的作用力与影响力,知识具有了资本的属性。知识资本在资本结构中具有重要的地位与作用,而知识资本的承载体是人力资本。人力资本的质量成为企业资本质量中最为关键的要素。所以人力资源管理成为企业管理最为重要的内容,此时就更需要完善和具体可行的人力资源会计。
随着企业人力资源管理职能的逐步提升,企业中针对人所进行的有关管理、决策和契约安排都需要大量的人力资源方面的信息支持和反映,特别是产生了对企业有关人力资源的综合会计信息的需求。此外,由于人力资本成为企业主要的控制元素,企业的其他利益相关者也需要了解企业人力资本及其管理方面的会计信息。但是,传统的会计只从物质资源的角度将企业资产的价值量进行计量和报告,忽视了人力资源对企业的重要作用,没有对其加以确认和计量。现有的人力资源会计计量理论虽然提出了对人力资产进行核算,但是其存在一定的缺陷,在具体的运用中缺乏可操作性,不能与我国企业的实际情况相适应。因此,合理的对人力资源进行计量和报告,准确的反映人力资源在各项资源中所占的比重及其对企业的贡献,是目前迫切需要解决的问题。
本文从人力资源会计计量的理论基础开始谈起,回顾了人力资源的发展历程及其取得的成果,阐明了人力资源会计、人力资源会计计量、人力资源成本及人力资源价值的定义,在前人已经建立的理论和实践基础上,结合人力资源会计现有的研究成果“人力资源成本会计”、“人力资源价值会计”、“劳动者权益会计”理论,并参照物质资源会计计量指标体系的设计和对外信息披露的要求,来构建出一套简明可行的人力资源会计计量指标体系,借以反映企业人力资源的成本、价值、贡献以及投资效果方面的信息。该指标体系包括三个方面的内容:基础性货币指标:人力资源成本、人力资源价值、人力资源贡献;披露性非货币指标:人力资源素质;分析性指标:人力资源投资净收益率、人力资源价值成本率、人力资源价值贡献率。其中每个指标的含义和计算方法本文都做了明确的阐述。最后本文引入了江苏一个民营企业的财务数据,对其人力资源成本、价值、贡献进行计量,在此基础上,还测算了其分析性指标的数据,可以用来更好的评价该公司的人力资源投资效能。
本文的基本框架为,除了结论外分为五章,下面分别介绍一下每章的主要内容:
第一章,引言。提出了发展人力资源会计的研究背景、研究意义及其发展趋势,规划了本文的框架。
第二章,理论综述。提出了发展人力资源会计的相关理论基础,包括人口价值论、劳动工资论、价值理论、劳动价值论、人力资本论,其中主要论述了人力资本论,之后还介绍了人力资源会计的发展阶段,在国内外的发展状况及其取得的成果。
第三章,人力资源会计计量的理论分析。参照物质资源会计计量的定义来描述人力资源会计计量的定义及其理论前提,随后提出了人力资源会计计量指标设计的思路,包括货币性计量指标、非货币性计量指标以及分析性指标。
第四章,人力资源会计计量指标和方法。总结了已有的人力资源成本核算模型和人力资源价值核算模型,指出了其中的优缺点,并根据人力资源的特殊性创造性的确定了人力资源成本核算模型及其人力资源价值评估模型,并且确定了人力资源分析性指标的计算。
第五章,人力资源会计计量指标在企业中的运用。引入案例,根据A公司现有的财务数据,核算出A公司人力资源的具体成本、价值、贡献,及其分析性指标,使得相关计量指标更具有可操作性,最后还评价了A公司的人力资源效能。
结论,概括了本文的主要内容和研究意义,指出了本文的不足。
本文的贡献在于:参照企业对外信息报告的要求和物质资源会计计量指标的设计方法,结合人力资源会计领域现有的人力资源成本理论、人力资源价值理论和人力资源权益理论的相关研究成果,构建出一套能较全面的反映人力资源成本、价值、贡献以及投资效果的会计计量与评估指标。这套指标采用了货币、非货币、比率的形式,采用定性指标与定量指标,能够简明而又全面的反映人力资源状况,基本满足企业内外对企业人力资源信息的需求,最后还结合了案例,核算除了A公司的人力资源各项指标,使得这些指标能在企业中进行验证,起到了理论与实际相结合的效果。
本文的不足在于:人力资源本身不同于物质资源,有其特殊性。人力资源创造效益的水平和潜力除了与本身的素质相关,还依赖于他所处的环境,而环境因素的影响情况复杂,目前还无法在评估人力资源投资回报率的时候把这些因素考虑进去。此外,对人力资源贡献的分离是建立在技术水平参数保持不变的基础上,但在实际中很难做到这一点。由于本人的学识尚浅,在论文的写作中可能还存在其他的不足,敬请各位老师批评指正,本人定将虚心接受,继续学习加深了解,争取不断进步。
Human resource accounting from production to the experience now for decades after the ups and downs of the development, now either from on accounting theory and practice have scored some achievements, but in the use of specific not gain popularity. With the rapid development in the era of knowledge economy, the knowledge to enterprise's development has a pivotal force and the influence of the capital, knowledge has properties. Knowledge capital in the capital structure has an important position and role, and the knowledge capital bearer is human capital. The quality of the human capital become the enterprise capital the most key elements of quality. So the human resources management has become the most important part of enterprise management, now requires more perfect and concrete human resource accounting.
Along with the enterprise human resources management function gradually upgrade for people, enterprises in respect of management, and decision-making and the contractual arrangements need a lot of human resources information support and reflect, especially related to enterprise produced the human resources comprehensive accounting information needs. In addition, because the human capital to become the enterprise the main control elements, enterprise's other stakeholders also need to understand enterprise manpower capital and its management accounting information. However, the traditional accounting only from the Angle of the material resources enterprise asset value will measure and report, has neglected the human resources to enterprise's important role for them, no recognition and measurement. The existing human resource accounting measurement theory of human assets, although they put forward a for accounting, but its have some shortcomings, in specific application of lack of maneuverability, not with actual situation of our enterprise adaptation. Therefore, reasonable to human resources measure and report, an accurate reflection of human resources in the resources of the proportion of the in its contribution to the enterprise, is the urgent need to address the problem.
Based on the theory of human resource accounting measurement based started talking about, reviews the development and human resources, illustrates the achievements of human resource accounting, human resource accounting measurement, human resource costs and human resource value definition, has been established in the predecessors theoretical and practical basis, combining with human resource accounting existing research results "cost accounting of human resources" and "value accounting of human resources", "accounting" theory, the rights and interests of every worker and by reference material resources accounting measurement index system design and external information disclosure requirements, to construct a set of concise feasible human resource accounting measurement index system, so as to reflect the cost of enterprise human resources, value, service and investment effect information. The index system includes three aspects of content: the basic monetary index: human resource cost, human resource value, human resources contribution; Disclose sexual non-monetary index: human resources quality; Analytical indexes: human resources net investment yields, human resource value cost rate, human resource value contribution. Each index meaning and the calculation method in this paper expounds made clear. Finally, this paper introduces jiangsu a private enterprise's financial data, to its human resource cost, value and contribution econometrically, on this basis, the analytical indexes measuring data that can be used to better evaluate the company's human resources investment efficiency.
In this paper, the basic framework for outside except conclusion is divided into five chapters, below the main introduce each chapter respectively content:
The first chapter, introduction. Put forward to develop human resource accounting research background, significance and development trend, planning this framework.
The second chapter, theoretical overview. Put forward to develop the related theory of human resource accounting foundation, including population axiology, labor wage theory, value theory, labor value theory, human capital, which mainly discussed human capital after also introduced, human resource accounting stage of development, its development at home and abroad and its achievements.
The third chapter , human resource accounting measurement theory analysis. Reference material resources accounting measurement defined to describe the definition of human resource accounting measurement and its theoretical premise, then puts forward the human resource accounting measurement indexes, including the design thinking of non-monetary measurement index, non-monetary measurement index and analytical indexes.
The fourth chapter , human resource accounting measurement index and methods. Summarizes the existing human resource cost accounting model and human resources value accounting model, this paper points out some advantages and disadvantages, and according to the particularity of human resources of creative identified human resource cost accounting model and its value evaluation model of human resources, and determine the human resource analytical indexes of computation.
The fifth chapter, human resource accounting measurement index in enterprise's application. Introduce according to company A case of existing financial data, accounting of human resources from company A specific cost and value, contribution, and its analytical indexes, make relevant measurement index more practical, and finally evaluate the A company human resource efficiency.
Conclusion, summarized the main content of this article and research significance, and points out the deficiency of this article.
This paper's contribution is: refer to enterprises foreign information reporting requirements and material resources accounting measurement index design methods, combining human resource accounting field existing human resource cost theory, human resource value theory and the theory of human resources rights related research achievements, construct a set of can comprehensively reflect human resource cost, value, service and investment effect of accounting measurement and evaluation index. This index adopted currency and non-monetary, rate of form, using qualitative indexes and quantitative index, can concise and comprehensive reflect human resources, and basically satisfy enterprise human resources in enterprises information needs, and finally combines cases, accounting of human resources except A company each index, making these indicators can verify in the enterprise, rose to integrating theory with practice effect.
This paper is the shortage of human resources in the material resources, different itself has its particularity. Human resources to create benefit levels and potential of quality related except with itself, but also relies on his surroundings, and environmental factors influence situation complex, it is not in the evaluation of the human resource investment returns put these factors into consideration. In addition, the separation of human resources contribution is built on the technical level parameter unchanged for the basis, but in practice, difficult to do that. Because of my knowledge is shallow, in paper writing may still exist other is insufficient, please correct me, my dear teachers criticism will accept modestly, continue to learn deepen understanding, strive for continuous progress.
随着企业人力资源管理职能的逐步提升,企业中针对人所进行的有关管理、决策和契约安排都需要大量的人力资源方面的信息支持和反映,特别是产生了对企业有关人力资源的综合会计信息的需求。此外,由于人力资本成为企业主要的控制元素,企业的其他利益相关者也需要了解企业人力资本及其管理方面的会计信息。但是,传统的会计只从物质资源的角度将企业资产的价值量进行计量和报告,忽视了人力资源对企业的重要作用,没有对其加以确认和计量。现有的人力资源会计计量理论虽然提出了对人力资产进行核算,但是其存在一定的缺陷,在具体的运用中缺乏可操作性,不能与我国企业的实际情况相适应。因此,合理的对人力资源进行计量和报告,准确的反映人力资源在各项资源中所占的比重及其对企业的贡献,是目前迫切需要解决的问题。
本文从人力资源会计计量的理论基础开始谈起,回顾了人力资源的发展历程及其取得的成果,阐明了人力资源会计、人力资源会计计量、人力资源成本及人力资源价值的定义,在前人已经建立的理论和实践基础上,结合人力资源会计现有的研究成果“人力资源成本会计”、“人力资源价值会计”、“劳动者权益会计”理论,并参照物质资源会计计量指标体系的设计和对外信息披露的要求,来构建出一套简明可行的人力资源会计计量指标体系,借以反映企业人力资源的成本、价值、贡献以及投资效果方面的信息。该指标体系包括三个方面的内容:基础性货币指标:人力资源成本、人力资源价值、人力资源贡献;披露性非货币指标:人力资源素质;分析性指标:人力资源投资净收益率、人力资源价值成本率、人力资源价值贡献率。其中每个指标的含义和计算方法本文都做了明确的阐述。最后本文引入了江苏一个民营企业的财务数据,对其人力资源成本、价值、贡献进行计量,在此基础上,还测算了其分析性指标的数据,可以用来更好的评价该公司的人力资源投资效能。
本文的基本框架为,除了结论外分为五章,下面分别介绍一下每章的主要内容:
第一章,引言。提出了发展人力资源会计的研究背景、研究意义及其发展趋势,规划了本文的框架。
第二章,理论综述。提出了发展人力资源会计的相关理论基础,包括人口价值论、劳动工资论、价值理论、劳动价值论、人力资本论,其中主要论述了人力资本论,之后还介绍了人力资源会计的发展阶段,在国内外的发展状况及其取得的成果。
第三章,人力资源会计计量的理论分析。参照物质资源会计计量的定义来描述人力资源会计计量的定义及其理论前提,随后提出了人力资源会计计量指标设计的思路,包括货币性计量指标、非货币性计量指标以及分析性指标。
第四章,人力资源会计计量指标和方法。总结了已有的人力资源成本核算模型和人力资源价值核算模型,指出了其中的优缺点,并根据人力资源的特殊性创造性的确定了人力资源成本核算模型及其人力资源价值评估模型,并且确定了人力资源分析性指标的计算。
第五章,人力资源会计计量指标在企业中的运用。引入案例,根据A公司现有的财务数据,核算出A公司人力资源的具体成本、价值、贡献,及其分析性指标,使得相关计量指标更具有可操作性,最后还评价了A公司的人力资源效能。
结论,概括了本文的主要内容和研究意义,指出了本文的不足。
本文的贡献在于:参照企业对外信息报告的要求和物质资源会计计量指标的设计方法,结合人力资源会计领域现有的人力资源成本理论、人力资源价值理论和人力资源权益理论的相关研究成果,构建出一套能较全面的反映人力资源成本、价值、贡献以及投资效果的会计计量与评估指标。这套指标采用了货币、非货币、比率的形式,采用定性指标与定量指标,能够简明而又全面的反映人力资源状况,基本满足企业内外对企业人力资源信息的需求,最后还结合了案例,核算除了A公司的人力资源各项指标,使得这些指标能在企业中进行验证,起到了理论与实际相结合的效果。
本文的不足在于:人力资源本身不同于物质资源,有其特殊性。人力资源创造效益的水平和潜力除了与本身的素质相关,还依赖于他所处的环境,而环境因素的影响情况复杂,目前还无法在评估人力资源投资回报率的时候把这些因素考虑进去。此外,对人力资源贡献的分离是建立在技术水平参数保持不变的基础上,但在实际中很难做到这一点。由于本人的学识尚浅,在论文的写作中可能还存在其他的不足,敬请各位老师批评指正,本人定将虚心接受,继续学习加深了解,争取不断进步。
Human resource accounting from production to the experience now for decades after the ups and downs of the development, now either from on accounting theory and practice have scored some achievements, but in the use of specific not gain popularity. With the rapid development in the era of knowledge economy, the knowledge to enterprise's development has a pivotal force and the influence of the capital, knowledge has properties. Knowledge capital in the capital structure has an important position and role, and the knowledge capital bearer is human capital. The quality of the human capital become the enterprise capital the most key elements of quality. So the human resources management has become the most important part of enterprise management, now requires more perfect and concrete human resource accounting.
Along with the enterprise human resources management function gradually upgrade for people, enterprises in respect of management, and decision-making and the contractual arrangements need a lot of human resources information support and reflect, especially related to enterprise produced the human resources comprehensive accounting information needs. In addition, because the human capital to become the enterprise the main control elements, enterprise's other stakeholders also need to understand enterprise manpower capital and its management accounting information. However, the traditional accounting only from the Angle of the material resources enterprise asset value will measure and report, has neglected the human resources to enterprise's important role for them, no recognition and measurement. The existing human resource accounting measurement theory of human assets, although they put forward a for accounting, but its have some shortcomings, in specific application of lack of maneuverability, not with actual situation of our enterprise adaptation. Therefore, reasonable to human resources measure and report, an accurate reflection of human resources in the resources of the proportion of the in its contribution to the enterprise, is the urgent need to address the problem.
Based on the theory of human resource accounting measurement based started talking about, reviews the development and human resources, illustrates the achievements of human resource accounting, human resource accounting measurement, human resource costs and human resource value definition, has been established in the predecessors theoretical and practical basis, combining with human resource accounting existing research results "cost accounting of human resources" and "value accounting of human resources", "accounting" theory, the rights and interests of every worker and by reference material resources accounting measurement index system design and external information disclosure requirements, to construct a set of concise feasible human resource accounting measurement index system, so as to reflect the cost of enterprise human resources, value, service and investment effect information. The index system includes three aspects of content: the basic monetary index: human resource cost, human resource value, human resources contribution; Disclose sexual non-monetary index: human resources quality; Analytical indexes: human resources net investment yields, human resource value cost rate, human resource value contribution. Each index meaning and the calculation method in this paper expounds made clear. Finally, this paper introduces jiangsu a private enterprise's financial data, to its human resource cost, value and contribution econometrically, on this basis, the analytical indexes measuring data that can be used to better evaluate the company's human resources investment efficiency.
In this paper, the basic framework for outside except conclusion is divided into five chapters, below the main introduce each chapter respectively content:
The first chapter, introduction. Put forward to develop human resource accounting research background, significance and development trend, planning this framework.
The second chapter, theoretical overview. Put forward to develop the related theory of human resource accounting foundation, including population axiology, labor wage theory, value theory, labor value theory, human capital, which mainly discussed human capital after also introduced, human resource accounting stage of development, its development at home and abroad and its achievements.
The third chapter , human resource accounting measurement theory analysis. Reference material resources accounting measurement defined to describe the definition of human resource accounting measurement and its theoretical premise, then puts forward the human resource accounting measurement indexes, including the design thinking of non-monetary measurement index, non-monetary measurement index and analytical indexes.
The fourth chapter , human resource accounting measurement index and methods. Summarizes the existing human resource cost accounting model and human resources value accounting model, this paper points out some advantages and disadvantages, and according to the particularity of human resources of creative identified human resource cost accounting model and its value evaluation model of human resources, and determine the human resource analytical indexes of computation.
The fifth chapter, human resource accounting measurement index in enterprise's application. Introduce according to company A case of existing financial data, accounting of human resources from company A specific cost and value, contribution, and its analytical indexes, make relevant measurement index more practical, and finally evaluate the A company human resource efficiency.
Conclusion, summarized the main content of this article and research significance, and points out the deficiency of this article.
This paper's contribution is: refer to enterprises foreign information reporting requirements and material resources accounting measurement index design methods, combining human resource accounting field existing human resource cost theory, human resource value theory and the theory of human resources rights related research achievements, construct a set of can comprehensively reflect human resource cost, value, service and investment effect of accounting measurement and evaluation index. This index adopted currency and non-monetary, rate of form, using qualitative indexes and quantitative index, can concise and comprehensive reflect human resources, and basically satisfy enterprise human resources in enterprises information needs, and finally combines cases, accounting of human resources except A company each index, making these indicators can verify in the enterprise, rose to integrating theory with practice effect.
This paper is the shortage of human resources in the material resources, different itself has its particularity. Human resources to create benefit levels and potential of quality related except with itself, but also relies on his surroundings, and environmental factors influence situation complex, it is not in the evaluation of the human resource investment returns put these factors into consideration. In addition, the separation of human resources contribution is built on the technical level parameter unchanged for the basis, but in practice, difficult to do that. Because of my knowledge is shallow, in paper writing may still exist other is insufficient, please correct me, my dear teachers criticism will accept modestly, continue to learn deepen understanding, strive for continuous progress.
引文
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