负债或租赁人力资源会计可行方法.docVIP

PAGE 2 PAGE 11 负债或租赁 人力资源会计的可行方法 [摘要]鉴于人力资源会计的各种计价模型和核算方法缺乏可操作性，难以实行，本文论证彻底的负债观或租赁观最符合人力资源实际和最简单可行，提出完全把工资报酬看成负债利息，除以银行贷款利率得负债额即是人力资产价值的计量模型。论述了人力资本一般不可能有与物力资本完全平等的剩余索取权，仅当净资产收益率较高时，才可能讨论同等的超额剩余索取权，并给出了此分界点收益率的理论公式。 [关键词] 人力资源会计 负债观 权益观 剩余索取权 [Abstract] Because there are no operability of pricing models and accounting methods about human resources accounting, and it is difficult to do so, this paper reasons that liability or lease view is the most fit to the facts of human resources and is simplest and practicable. I suggest viewing the wages as interest of liability and the lia