企业人力资源价值会计及其在商业银行应用的启示

【作者】 张薇；

【导师】 吴泷；

【作者基本信息】 西北大学 ， 会计学， 2015， 硕士

【摘要】 知识经济时代下,人力资本的内涵日益丰富。这一点不仅体现在传统制造业劳动者的人力上,在新兴产业中,人力也扮演着全新的角色。尽管人力被视为组织中一项重要的要素资源已成共识,但传统会计只对物力资源进行了核算和计量,而对人力资源及其创造的价值却仅停留在理论上的研究,并未将其作为人力资产入账。因此,人力资源会计的理论研究及应用的探索便应运而生。作为人力资源会计重要组成部分的人力资源价值会计,则是自其诞生之日起就受到学者们的广泛关注。但是,由于人力具有创造性、人力资源本身的特殊性及人力资源价值的不确定性等因素,使得人力资源价值会计研究更加具有挑战性。在人力资源价值会计的理论研究中,对人力资源价值的计量及计量方法至今仍是研究的难点。那么,若根据行业特性对人力资源价值进行计量,则计量方法便具有了可行性。由于在商业银行的收入构成中,相对利息收入而言,非利息收入与人力资源价值具有密切的关系,本文选取非利息收入估算商业银行人力资源的价值,这是有关人力资源价值计量及人力资源价值会计研究的突破口。鉴于此,结合商业银行的业务特征,从非利息收入角度出发的人力资源价值计量方法,便使得商业银行计量人力资源价值具有可行性。那么,若以此作为简化经济价值法的依据,既有代表性,也是货币性计量方法中对群体价值的计量。针对群体价值的计量,本文还站在完全价值计量的角度提出人力资源的投入与产出之和即为商业银行的人力资源价值。除此之外,对于商业银行核心人才的人力资源价值,在运用层次分析法得到10个影响个体人力资源价值因素的权重后,提出可通过德尔菲法对各因素进行评分,结合权重计算总分,即得到有关个体人力资源价值的非货币性信息。这种对人力资源价值及人力资源价值会计的研究过程,对商业银行人力资源管理工作有重要的意义,即人力资源价值会计能够为商业银行提供有用信息,促进个体价值评估制度的建设,形成完善的激励机制环境,使每个员工充分发挥自身价值。更多还原

【Abstract】 The connotation of human capital has become increasingly rich in knowledge economy era. Human plays a new role both in traditional manufacturing and in emerging industries. Although human resources have become an important determinant of organization’s development in highly competitive society which has become a consensus, traditional accounting theory simply measures physical resources rather than human resources and measurement of the value which created by human resources is still in theory. Additionally, human assets have not been measured in traditional accounting. The occurrence of human resources accounting exactly solves this situation. Human resources value accounting has long been received extensive attention since its occurrence which just due to the specialty, complexity and uncertainty of human resources value, so the measurement becomes more challenging.In the research of human resources value accounting, the measurement of the human resources value is still difficult in study, so if the measurement has applicability, the measurement method has the feasibility. In view of the income of commercial banks, to the interest income, non-interest income and human resources value has a close relationship, this article selects non-interest income estimates the value of human resources in commercial banks. This is the breach of the measurement of human resources value and human resources value accounting research.Based on the reasons mentioned above, combined with the analysis of characteristics in commercial banks, this method makes the measurement of human resources value feasible from the perspective of non-interest income. So this is the basis for the simplified method of economic value and this method is typical and is the monetary measurement method for the group. In view of the measurement of group value, this article also suggests that consider of the measurement of total value, the sum of the input and output of human resources are human resources value in commercial banks. In addition, in order to measure the core of talent, this article utilizes the method of layer analysis to weigh ten factors which have an impact on individual value and gets the score of all the factors by Delphi method, and then calculates the total score which is the non-monetary information of individual value. To a certain extent, the research process of the value of human resources and the human resources value accounting also cause the thoughts of the human resources management in commercial banks. These thoughts emphasize the human resources value accounting which has provides useful information and speeds up the construction of management personnel individual value assessment system and forms an environment of incentive mechanism in order to give full play to the value of human resources of each employee.更多还原