人力资源会计核算体系融合性研究  

Study on the Integration of Human Resources Accounting System

作　　者：吕文辉 陈南君 LV Wen-hui;CHEN Nan-jun(Zhejiang Keli Vehicle Control System CO.,LTD,Qvzhou;Hangzhou College of Commerce,Zhejiang Gongshang University,Hangzhou 311500)

机构地区：[1]浙江科力车辆控制系统有限公司 [2]浙江工商大学杭州商学院

出　　处：《财务与金融》2022年第4期1-8,19,共9页Accounting and Finance

摘　　要：物力资本利得在企业内部分配比例过大会影响人力资本所有者的积极性和创造性,也会阻碍共同富裕的实现。当前,我国正在实施“人才强国”战略和推动“共同富裕”的进程,探索一套符合我国收入分配政策且可操作的人力资源核算体系,对提高人才积极性、促进对收入分配状况的反映和控制是必要的,也是可行的。本文通过对现有人力资源会计理论的归纳、总结,以人力资本投资和权益类型为基础,分析了人力资源成本会计、人力资源价值会计、人力资源权益会计以及传统会计的融合思路,并提出了人力资源会计在确认、计量、核算、报告等方面的框架体系以及在实务中的具体应用方法。Excessive distribution of material capital gains within enterprises will affect the initiative and creativity of human capital owners and hinder the realization of common prosperity.At present,China is implementing the strategy of"reinvigorating China through human resource development"and promoting the process of"common prosperity",it is necessary and feasible to explore an operable human resources accounting system in line with China's income distribution policy to improve the initiative of talents and promote the reflection and control of income distribution.Through the induction and summary of the existing human resource accounting theories,and based on human capital investment and equity types,this paper analyzes the integration ideas between human resource cost,value and equity accounting,as well as with traditional accounting,and puts forward the framework system of human resource accounting recognition,measurement,recording,reporting and other accounting contents and the specific application methods in practice.

关 键 词：人力资源会计 人力资源核算体系 人力资本产权 人力资源价值 人力资源权益 

分 类 号：F230[经济管理—会计学]