人力资本会计确认与计量实证研究
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摘要
人力资本会计确认和计量的研究涉及到对人力资本会计学科归属的定位和对人力资本价值计量模型构建两大方面问题。对该问题的理论探讨是解决人力资本会计纳入财务会计范畴还是管理会计范畴,以及如何恰当地计量和反映人力资本价值的基础和前提。因此,如何对人力资本进行会计确认与计量已成为理论界和实务界关注的焦点和难点,对其进行系统和深入的研究具有极其重要的理论和现实意义。本文在理论界已有的研究基础上,针对现有文献研究中尚存的不足,围绕人力资本会计确认及计量两大方面的问题做了一些创新性和有益的探索,尤其是本文构建的人力资本价值综合计量模型能够较为科学地对人力资本价值进行计量。
首先,本文通过对会计确认相关理论及其人力资本内涵的分析,采用层次分析法和定性的大样本统计方法对该问题进行了分析,从科学的角度说明了人力资本会计归属于财务会计范畴的合理性。在此基础上,文中对人力资本会计确认进行了重新审视,即在确认人力资产的同时,应当同时确认一项负债及一项所有者权益;同时,根据企业契约安排和人力资本参与剩余收益分配的两种状况,提出了两种确认人力资本的方式,从而弥补了目前财务报告缺乏人力资本信息的缺陷。
其次,为了科学合理地计量人力资本价值,本文通过对货币计量方法和非货币计量方法的比较分析,借助层次分析法和模糊综合评价法,构建了人力资本价值综合计量模型,即用人力资本发挥效率(利用基于模糊综合评价法的子计量模型Ⅱ得到)去除企业家人力资本外在显现的价值(利用基于层次分析法的子计量模型Ⅰ得到)。文章通过对选取的四个经典计量模型,结合调查问卷和层次分析法确定各计量模型的权重并进行一致性检验,同时根据人力资本尤其是企业家人力资本的特点建立人力资本评价体系,即采用企业家能力与素质、企业家特质、人才策略因素、市场策略因素、业绩指标、企业的长远发展潜力、创新能力、企业文化因素八个一级指标和24个二级指标构建模糊评价集,通过模糊综合评价法将调查问卷的数据进行处理得出隶属度(人力资本发挥效率),将它作为效率发挥的调整系数去除当前人力资本外在显现价值从而得出人力资本内在价值。
文章还剖析了人力资本价值的决定机制,以构建的两个子计量模型为基础,对影响人力资本价值的各项决定因素进行了实证研究,并采用GMM方法进行了相关实证分析和检验,以接受(或拒绝)规范分析中的理论假设。事实表明,通过层次分析法和模糊综合评价法构建的人力资本价值综合计量模型能较好地反映人力资本价值尤其是企业家人力资本价值。最后,在以上研究的基础上,本文给出了研究的主要结论,并对这一问题做了进一步的研究展望。
The Research and study on human capital accounting concerns two major issues:the attribution of human capital accounting and the development of human capital value measurement models,the theoretical exploration of which is fundamental to solving the dilemma whether to include human capital accounting in the category of financial accounting or in the category of management accounting,and fundamental to proper measurement and reflection of human capital value as well.So how to recognize and measure human capital by accounting has been the focus and challenge for both theory and practice in this field,which makes the systematic and in-depth study of it particularly significant both theoretically and practically.On the basis of the existing study and in light of research gap in the existing literature,this research has made some innovative and meaningful exploration centering on two aspects:accounting recognition and measurement.In particular,the Human Capital Value Synthetic Measurement Models developed in this research can help scientifically measure the value of human capital.
First,through the analysis of relevant theory of accounting recognition and its connotation relating to human capital,and using the AHP method and qualitative statistic method,this thesis scientifically proves the rationality of including human capital accounting into financial accounting,and then re-examines the human capital accounting recognition.That is,while identifying human asset,one should also identify the liabilities and owners' rights and interests;on the other hand,according to the contractual arrangement and two conditions of human capital participating in the distribution of the remaining benefits,this thesis proposes two methods of human capital recognition,which solves the deficiency of lacking the information of human asset in the accounting reports.
Second,in order to scientifically and reasonably interpret the measurement of the human capital value,the thesis,by means of the analytical hierarchy process and fuzzy synthetic evaluation,proposes a synthetic measurement model to measure the human capital value through the comparison between monetary calculating and non-monetary calculating methods,which means subtracting the evident value of the entrepreneurs' human capital(it can be obtained by the sub-calculating modelⅡbased on the fuzzy synthetic evaluation) from the efficiency value of the human capital(It can be obtained by the sub-calculating synthetic evaluation modelⅠbased on the analytical hierarchy process). The research determines the weight of each calculating model and tests their consistency via questionnaire and AHP,and meanwhile develops a human capital measuring system according to the characteristics of human capital,esp.of the entrepreneurs.That is to say, eight primary indicators such as the entrepreneurs' capability and quality,their entrepreneurship,the talent strategy,market,performance indicators,the long-term developing potential of the enterprise,the creativity,and the corporate culture,and 24 secondary indicators are employed to set up the fuzzy synthetic evaluation system,and the questionnaire data are processed using fuzzy synthetic evaluation method to get the value of L,i.e.the human capital efficiency.The intrinsic value of human capital is thus obtained by dividing the evident value of present human capital with L as the adjusting rate.
The thesis also analyses the mechanism which determines the value of human capital. An empirical analysis is made on these determinant factors with the two measurement models,and the GMM method is employed for relevant analysis and test to accept(or reject) the theoretical hypotheses.The result indicates that the synthetic measurement model to measure the human capital value on the basis of AHP and fuzzy synthetic evaluation can well reflect the value of human capital,and the value of entrepreneurs in particular.In the end,based on the above research,the main conclusion of the research is given and the future research ideas are suggested.
首先,本文通过对会计确认相关理论及其人力资本内涵的分析,采用层次分析法和定性的大样本统计方法对该问题进行了分析,从科学的角度说明了人力资本会计归属于财务会计范畴的合理性。在此基础上,文中对人力资本会计确认进行了重新审视,即在确认人力资产的同时,应当同时确认一项负债及一项所有者权益;同时,根据企业契约安排和人力资本参与剩余收益分配的两种状况,提出了两种确认人力资本的方式,从而弥补了目前财务报告缺乏人力资本信息的缺陷。
其次,为了科学合理地计量人力资本价值,本文通过对货币计量方法和非货币计量方法的比较分析,借助层次分析法和模糊综合评价法,构建了人力资本价值综合计量模型,即用人力资本发挥效率(利用基于模糊综合评价法的子计量模型Ⅱ得到)去除企业家人力资本外在显现的价值(利用基于层次分析法的子计量模型Ⅰ得到)。文章通过对选取的四个经典计量模型,结合调查问卷和层次分析法确定各计量模型的权重并进行一致性检验,同时根据人力资本尤其是企业家人力资本的特点建立人力资本评价体系,即采用企业家能力与素质、企业家特质、人才策略因素、市场策略因素、业绩指标、企业的长远发展潜力、创新能力、企业文化因素八个一级指标和24个二级指标构建模糊评价集,通过模糊综合评价法将调查问卷的数据进行处理得出隶属度(人力资本发挥效率),将它作为效率发挥的调整系数去除当前人力资本外在显现价值从而得出人力资本内在价值。
文章还剖析了人力资本价值的决定机制,以构建的两个子计量模型为基础,对影响人力资本价值的各项决定因素进行了实证研究,并采用GMM方法进行了相关实证分析和检验,以接受(或拒绝)规范分析中的理论假设。事实表明,通过层次分析法和模糊综合评价法构建的人力资本价值综合计量模型能较好地反映人力资本价值尤其是企业家人力资本价值。最后,在以上研究的基础上,本文给出了研究的主要结论,并对这一问题做了进一步的研究展望。
The Research and study on human capital accounting concerns two major issues:the attribution of human capital accounting and the development of human capital value measurement models,the theoretical exploration of which is fundamental to solving the dilemma whether to include human capital accounting in the category of financial accounting or in the category of management accounting,and fundamental to proper measurement and reflection of human capital value as well.So how to recognize and measure human capital by accounting has been the focus and challenge for both theory and practice in this field,which makes the systematic and in-depth study of it particularly significant both theoretically and practically.On the basis of the existing study and in light of research gap in the existing literature,this research has made some innovative and meaningful exploration centering on two aspects:accounting recognition and measurement.In particular,the Human Capital Value Synthetic Measurement Models developed in this research can help scientifically measure the value of human capital.
First,through the analysis of relevant theory of accounting recognition and its connotation relating to human capital,and using the AHP method and qualitative statistic method,this thesis scientifically proves the rationality of including human capital accounting into financial accounting,and then re-examines the human capital accounting recognition.That is,while identifying human asset,one should also identify the liabilities and owners' rights and interests;on the other hand,according to the contractual arrangement and two conditions of human capital participating in the distribution of the remaining benefits,this thesis proposes two methods of human capital recognition,which solves the deficiency of lacking the information of human asset in the accounting reports.
Second,in order to scientifically and reasonably interpret the measurement of the human capital value,the thesis,by means of the analytical hierarchy process and fuzzy synthetic evaluation,proposes a synthetic measurement model to measure the human capital value through the comparison between monetary calculating and non-monetary calculating methods,which means subtracting the evident value of the entrepreneurs' human capital(it can be obtained by the sub-calculating modelⅡbased on the fuzzy synthetic evaluation) from the efficiency value of the human capital(It can be obtained by the sub-calculating synthetic evaluation modelⅠbased on the analytical hierarchy process). The research determines the weight of each calculating model and tests their consistency via questionnaire and AHP,and meanwhile develops a human capital measuring system according to the characteristics of human capital,esp.of the entrepreneurs.That is to say, eight primary indicators such as the entrepreneurs' capability and quality,their entrepreneurship,the talent strategy,market,performance indicators,the long-term developing potential of the enterprise,the creativity,and the corporate culture,and 24 secondary indicators are employed to set up the fuzzy synthetic evaluation system,and the questionnaire data are processed using fuzzy synthetic evaluation method to get the value of L,i.e.the human capital efficiency.The intrinsic value of human capital is thus obtained by dividing the evident value of present human capital with L as the adjusting rate.
The thesis also analyses the mechanism which determines the value of human capital. An empirical analysis is made on these determinant factors with the two measurement models,and the GMM method is employed for relevant analysis and test to accept(or reject) the theoretical hypotheses.The result indicates that the synthetic measurement model to measure the human capital value on the basis of AHP and fuzzy synthetic evaluation can well reflect the value of human capital,and the value of entrepreneurs in particular.In the end,based on the above research,the main conclusion of the research is given and the future research ideas are suggested.
引文
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