人力资源会计确认与计量研究综述  

Review of Literature on the Recognition and Measurement of Human Resources Accounting

作　　者：罗新华[1] 

机构地区：[1]山东大学管理学院

出　　处：《山东大学学报（哲学社会科学版）》2012年第2期60-66,共7页Journal of Shandong University(Philosophy and Social Sciences)

基　　金：山东省自然科学基金项目(批准号Y2008H09)

摘　　要：从人力资本理论的角度把握了人力资本的本质特征,提出了人力资本理论发展的三个阶段,并指出了人力资本理论在每一阶段的发展状况与问题;然后对人力资源会计的产生与发展进行了文献回顾,分别从其发展的四个阶段展开分析;进而围绕其确认思路与计量方法,提出了人力资源会计确认与计量的不同角度;最后提出了理论总结与研究展望:在人力资源会计研究中,一定要将人力资本本身的特点与会计要素结合起来,创立适合本国各种制度的人力资源会计制度,使用适当的确认与计量方法。This paper first categorizes the three stages of the development of human capital theories based on the essential characteristics of human capital from the perspective of human capital theory and sums up the situations and problems at each stage. It then reviews the literature on the inception and development of human resource accounting and breaks it into four stages. The paper further presents the different perspectives for recognizing and measuring human resource accounting. Finally, this paper comes to some conclusions and presents research prospects regarding the theories and studies of human resource accounting. In future research, the characteristics of human capital should be integrated with accounting elements to create various human resource accounting systems consistent with respective countries and use appropriate methods in the recognition and measurement of human resource accounting.

关 键 词：人力资本 人力资源会计 人力资本确认 人力资本价值计量 

分 类 号：F235[经济管理—会计学]