基于人力资本股权化的会计理论创新毕业论文.docVIP

毕业论文 （20_ _届） 基于人力资本股权化的会计理论创新 摘 要 在工业经济时代，物力资本是企业中最重要和最稀缺的生产要素，于是形成了在企业中物力资本所有者占主导地位、资本雇佣劳动并独占全部企业剩余的局面。传统会计制度是以这一产权安排为基础构建的，会计系统只提供物质资源价值运动过程和结果的信息，以及物力资本权益变动的信息。随着人类社会向知识经济时代迈进，人力资源日益成为企业生存、发展和获利的关键，人力资源对企业价值创造作用的提高使得人力资本股权化成为一种必然趋势，劳动者应享有在企业中的所有者地位，与物力资本所有者共同参与企业剩余收益的分配。因此，研究在人力资本股权化条件下，如何对现行财务会计系统进行改进和创新，具有重要的理论和现实意义。本文首先对现行会计体系的形成背景、特征和不足加以剖析，在分析知识经济时代人力资源的重要作用、人力资本股权化的形成基础和内涵的基础上，提出应对现行会计体系进行创新，以充分反映人力资源价值变动和人力资本权益保护信息，并从会计确认、计量、记录和信息披露等多个方面阐述如何构建基于人力资本股权化的新会计体系。 关键词：Abstract In the industrial economic age, physical capital was the most important and scarcest factor of production in the enterprise, so the situation which the owners of physical capital were in the dominant position and possessed the whole residual income of the enterprise took shape. The traditional accounting system is just constructed on the base of such a property rights arrangement, which only provides the information that the variation procedures and results of the material resources value and interests in physical capital equity. With the human society striding into the knowledge economic age, human resources become the key of survival, development and profit of the enterprise increasingly, and establishment of human capital equity turns into an inevitable trend due to the improvement in value creating of the enterprise by which human resources make. Consequently, it advocates that the workers should enjoy their owner position and participate in distribution of residual income of the enterprise together with the owners of physical capital. Therefore, research on how to make improvements and innovations on current financial accounting system in conditions of establishment of human capital equity is full of reality and theory significance. This article analyses the background, characteristics and shortage of current accounting system firstly, then advocates that the innovations which make on current accounting system are indispensable to adequately reflect the information that the vari