论企业人力资源成本的性质  

On the Nature of the Cost of Human Resource in Enterprises

作　　者：孙宸[1] 

机构地区：[1]青岛远洋船员学院学报编辑部,山东青岛266071

出　　处：《青岛远洋船员学院学报》2007年第1期38-40,共3页Journal of Qingdao Ocean Shipping Mariners College

摘　　要：人力资源的取得成本与人力资产的形成和价值均没有关系,不应视之为人力资产投资。但它又是在人力资本取得的过程中发生的,所以该成本具有递延资产的特点。开发成本可以内涵性地增大现有人力资本的价值,使用成本则属于企业人力资本再生产的最基本投入,所以开发成本和使用成本具有人力资产投资性质。替代成本包含取得成本和开发成本两部分,可分别界定为递延资产和人力资产投资。The acquisition cost of human resources is not the least related to the formation and value of human assets. Hence,it is not the investment of human assets. However, it comes into being in the process of the acquisition of human capitals. So it features in the extension of the assets. The development of the cost will interiorly increase the value of the human capital available,while the use cost is the essential investment of the reproduetion of human capitals. Therefore, the development cost and use cost are a sort of investment into human assets. The replacement cost includes the acquisition cost and development cost, which can be termed as the extended assets and investment into human assets.

关 键 词：取得成本 开发成本 使用成本 人力资产投资 递延人力资产 

分 类 号：F233[经济管理—会计学]