人力资源确认问题简单讨论.docVIP

PAGE / NUMPAGES 关于人力资源确认问题地简单讨论 SimpleDiscussion about Accounting Recognition of Human Resource XX专业XX级：　XXX 指导教师：XXX [摘要]人力资源会计已经产生了近50年,但是其发展并不顺利.其中一个制约它发展地原因就是对它地会计确认问题一直没有一个公认地意见.文章从人力资源与人力资本地概念出发,对比了人力资源与其他实物资产地异同,并归纳收集了目前理论界对于人力资源会计中,人力资源确认问题地各种观点.一、资产观,虽然持此观点地人较多,但在货币计量和被企业占有控制上仍存在疑问；二、费用观,是早期地确认观点,不够成熟完善；三、负债权益观,提出了将经管型和生产型人力资源分别确认地观点,但没能提供清晰合理地划分界限,与人力资源经管实际联系不够；四、负债观,提出地确认和计量方法简单清晰,但主要是针对当下地人力资源价值做计量,缺乏前瞻性.经过分析各种观点地利弊,笔者认为对人力资源确认地研究需要做到三点：一、开拓思路,不要局限于前人观点；二、从实际出发,更多地强调实践性；三、应该积极地与其他学科相联系,不应孤立起来研究.四、应该针对各种不同企业情况,采取不同地对策. [关键词]人力资源 人力资源会计 确认 [Abstract]Human resource accounting has been born nearly 50 years, but it doesn’t shape up. One of the reasons for that is it hasn’t a widely acceptable view about its accounting recognition. The articlediscusses the conceptions of human resource and human capital, and compares human resource and other substance of an enterprise, collects and sums up several points of view about the recognition of human resource in human resource theory field. 1.Though most of the people are agree with the assets standpoint, the standpoint still has doubtful points in monetary measurement and controlled by an enterprise. 2.Expenses standpoint is the pioneer view and not perfect. 3.Liabilities and equities standpoint considers that should discriminate administrant and workers, but doesn’t provide the method to carve up them and not contract with human resource management. 4. Liabilities standpoint has a simple and clear method to recognize and measure human resource, but it can’t reflect the cash flow brought by the enterprise’s human resource in the future. The views of the writer are as follow:1.Exploit the thinking,don’t be enslaved by the views of predecessors. 2.Based on fact, emphasize practice. 3.Contracting with other subjects actively,don’t research isolated. 4. Choose the right standpoint for different enterprises. [Key words]Human resource Human resource accounting Recognition 一、人力资源与人力资本 20世纪60年代诺贝尔经济学奖获得者西奥多