【作者】 刘毅；

【导师】 向显湖；

【作者基本信息】 西南财经大学 ， 会计学， 2010， 硕士

【摘要】 二十一世纪将不再是以物质资源为基础的时代,而是知识经济时代。美国经济学家舒尔茨认为：促进经济增长的两个方面包括规模经济和要素质量的提高。其中由于人力资本的增加而导致的要素质量的提高,对经济增长的促进作用远远大于规模经济和物质资本质量提高带来的作用,即人力资本在知识经济时代的贡献率远远大于物质资本的贡献率。为了在经济上尽快赶超先进国家,我国应积极促进对人力资源会计的研究、推行。早在上世纪70年代,“人力资源会计”理论就得到了大力的发展。但时至今日,人力资源会计在实务中仍得不到广泛应用,使我们不得不反思到底是什么原因障碍了人力资源会计的实施?本文认为其原因主要是：人力资源会计目前还停留在学术研究层面,加之理论成果庞杂,人们认知程度不一,以致实践性的人力资源会计制度尚未建立。因此,要使人力资源会计在实践领域有所作为,我们必须对相关的理论问题进行梳理,研究人力资源会计的理论构建与模式设计,以期形成系统性的、符合实践规律与要求的研究成果。本文共分为七章：第一章,绪论。对本文的研究背景与意义、研究内容、研究思路、研究方法及研究的预期贡献进行了介绍和说明；第二章,发展历史与文献综述。本章对国内外人力资源会计研究的发展历程和相关文献进行了综述,并特别归纳了现存的人力资源会计计量模式；第三章,人力资源会计相关概念辨析。通过对概念的重新认识,梳理了人力资源会计的基本理论,认为人力资源会计的对象应是人力资产,而非人力资源或人力资本；第四章,人力资产会计的理论框架。本章依据前一章的观点,认为人力资源会计应称为“人力资产会计”,并明确了人力资产会计的理论基础是：人力资产十物力资产=人力资本十负债十所有者权益;第五章,人力资产会计核算体系。为与现有会计系统相融合,本章提出将人力资产会计分为人力资产财务会计和人力资产管理会计。并认为解决目前人力资产会计推广难的根本方法是尽快建立人力资产财务会计制度；第六章,人力资产财务会计的确认、计量和报告。其中,建立了人力资产财务会计的账户体系,并按核算方法将人力资产财务会计分成了非货币计量和货币计量两种,进而深入讨论了货币计量法下的成本观与价值观。并提出了建立人力资产明细账系统和在会计软件中设置人力资产会计电算化子系统的想法。在对人力资产会计的报告方法上,秉承了前面的体系,分别按人力资产财务会计和人力资产管理会计进行反映。第七章,推广人力资产会计的障碍及对策。在分析实践中存在的推广人力资产会计的阻力基础上,提出了相应的对策。最后是本文的结论部分。本文的研究重点是人力资产财务会计理论框架和制度的建立,希望对实践工作有指导意义,并能在实践中得到不断完善。本文的创新之处主要体现在：一是本文认为人力资源会计的对象应明确为人力资产,因此从企业这个会计主体的立场,人力资源会计应称为人力资产会计更准确,这个提法为本文后续的研讨导明了方向；二是将人力资产会计分为人力资产财务会计和管理会计两个分支,划清了人力资产会计工作的界限,也是本文的一大思想；最后文章提出了一套理论前后贯通、体系较为完整的人力资产财务会计制度,对人力资产会计的实务应用具有直接的指导作用。本文的不足之处在于本理论体系还未在实践中得到检验,是否能达到让实务工作者得心应手地实施人力资产财务会计的初衷,还有待证明。更多还原

【Abstract】 The 21st century will be a era of knowledge economy instead of one based on material resource舒尔茨,a economist of the US, consider the size economy and improvement of essence quality are the two aspects of promoting economic increasing. The promoting effect to economic increasing caused by the enhancement of knowledge essence quality that is resulted from increment of human capital is far more than that of size economy and material capital quality, that is to say, in the era of knowledge economy, the contribution rate of human capital is much more than that of material capital. Therefore, in order to overtake developed countries in the field of economy, research and pushing on human resource accounting should be promoted positively in China.Early in 1970s, the theory of human resource accounting has gotten a quiet great progress. However, until to now, human resource accounting has not been applied extensively in business. This situation makes us have to face a problem what baffle implementation of human resource accounting. In this thesis, it is considered that its main cause is that at present human resource accounting still stay at academic research, together with too many and complicated theoretical production and inconsistent comprehension to it, whereas a practical system of human resource accounting have not been built. Therefore, to make use of human resource accounting in practice, related theoretical problem should be cleaned up, and theoretical construction and modeling of human resource accounting should be investigated, so as to form systematic and practical research production.This thesis consists of seven chapters. The first chapter is the introduction of the thesis, which introduces and explains the background and significance and aim and content and framework and method and anticipated contribution of this research. The second chapter is developing course and literature summarization, which summarizes the developing course of domestic and overseas research on human resource accounting and related literature, and current computation mode of human resource accounting. The third chapter is differentiation and analyze of concepts of human resource accounting, which put the fundamental theories of human resource accounting in order through redefine these concepts, and suggest definitely that the object of human resource accounting should be human assets, but not human resource or human capital. The forth chapter is theoretical framework of human assets accounting, in which a notion is presented that human resource accounting should be renamed to be human assets accounting, moreover, its theoretical foundation is pointed out as:human assets plus material assets equals laborer’s rights and interests(human capital) plus debts plus owner’s rights and interests. The fifth chapter is building human assets accounting system corresponding to the characteristics of China’s enterprises, in which to join together with existing accounting system it is proposed that human assets accounting comprises human assets financial accounting and human assets management accounting, and it is considered that the root method to solve the problem that at present human assets accounting is difficult to apply is to build human assets financial accounting system as soon as possible. The sixth chapter is computing and reporting method of human assets financial accounting, in which account system of human assets financial accounting is built, and the computing method of human assets financial accounting is divided into two types, non-currency computing method and currency computing method, then proceed to the next step, the notions of cost and value under currency computing method are discussed thoroughly. As to the reporting method of human assets financial accounting, just as the system above, it responds human assets financial accounting and human assets management accounting. The seventh chapter is the obstacle and countermeasure of implementation of human assets accounting, in which the countermeasure is presented based on analyzing the resistance for applying human assets management in practice. The last chapter is the conclusion of the thesis. The emphasis of this thesis is building of the theoretical framework of human assets financial accounting, which is wished to have some direction effect for practice, and to be improved continuously in practice.The innovation of this thesis is as following:Firstly, it is considered that the object of human resource accounting should be human assets. So at the standpoint of enterprise, the accounting host, human resource accounting should be renamed to be human assets accounting. This proposal lay a foundation for the subsequent theoretical research. Secondly, human assets accounting is divided into two parts, human assets financial accounting and human assets management accounting, which is also a contribution of this thesis. Finally, a integrated system of human assets financial accounting of theoretical consistence is presented, which have directly guidance effect for the practice of human assets accounting. The shortage is this theoretical system has not been tested in practice. It need to be testified whether it enables the practicers to implement human assets financial accounting with facility or not.更多还原