论人力资源权益会计的核算（On the rights and interests of human resources accounting）.docVIP

下载本文档

4
0
约1.31万字
约 13页
2017-08-17 发布于河南
举报
版权申诉

论人力资源权益会计的核算（On the rights and interests of human resources accounting）.doc

1、原创力文档（book118）网站文档一经付费（服务费），不意味着购买了该文档的版权，仅供个人/单位学习、研究之用，不得用于商业用途，未经授权，严禁复制、发行、汇编、翻译或者网络传播等，侵权必究。。
2、本站所有内容均由合作方或网友上传，本站不对文档的完整性、权威性及其观点立场正确性做任何保证或承诺！文档内容仅供研究参考，付费前请自行鉴别。如您付费，意味着您自己接受本站规则且自行承担风险，本站不退款、不进行额外附加服务；查看《如何避免下载的几个坑》。如果您已付费下载过本站文档，您可以点击这里二次下载。
3、如文档侵犯商业秘密、侵犯著作权、侵犯人身权等，请点击“版权申诉”（推荐），也可以打举报电话：400-050-0827(电话支持时间：9:00-18:30)。
4、该文档为VIP文档，如果想要下载，成为VIP会员后，下载免费。
5、成为VIP后，下载本文档将扣除1次下载权益。下载后，不支持退款、换文档。如有疑问请联系我们。
6、成为VIP后，您将拥有八大权益，权益包括：VIP文档下载权益、阅读免打扰、文档格式转换、高级专利检索、专属身份标志、高级客服、多端互通、版权登记。
7、VIP文档为合作方或网友上传，每下载1次，网站将根据用户上传文档的质量评分、类型等，对文档贡献者给予高额补贴、流量扶持。如果你也想贡献VIP文档。上传文档

论人力资源权益会计的核算（On the rights and interests of human resources accounting）

论人力资源权益会计的核算（On the rights and interests of human resources accounting） Abstract: the owners of human capital have residual claim has initially been recognized theory of corporate earnings, but Not practice, the fundamental reason is that the interests of the distribution of human capital owners involved in the difficult to quantify, the This paper attempts to redefine the human resources accounting, analysis of the rights and interests of human resources from the connotation of human capital quantification With the excess value created for the actual human capital participating in distribution to establish theory. Key words: human resources branch interests; residual claim; output value With the rise of the scarcity of human resources and social economic development in the price of human capital property rights should be as The labor for the enterprise residual claim thought have been received recognition theory. In recent years many scholars Do a lot of research on human resource related issues, but also a few company human resource accounting practice, Human resources involved in the allocation of rights and interests of the standard has not yet formed, the fundamental reason lies in human resources management The theory is not perfect, confirmation, accounting, human resources value measurement is based on the theory of the letter can not. This paper Object attempts to redefine the human resources accounting, analysis of the rights and interests of human resources connotation, from the measurement of human capital Create excess value into the actual force to establish a theoretical basis for human capital participating in distribution. The definition of object 1 Rights Accounting Human Resource Study on human resource accounting should first define the accounting body. The practical application of the concept of human resources The broad and narrow sense, broad human resource is a society from a macro perspective of all human labor ability, Including the workers