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1、山西财经大学 硕士学位论文 知识经济条件下的人力资源会计研究 姓名：潘燕春 申请学位级别：硕士 专业：会计学 指导教师：王春燕 2005-04 IV 书。 （请在以上方框内打“” ） 学位论文作者签名： 指导教师签名： 日期： 年 月 日 日期： 年 月 日 知识经济条件下的人力资源会计研究 摘 要 人力资源会计是鉴别和计量人力资源数据的一种程序和方法，其目标是向企业 （组织）内外部各相关利益集团提供人力资源取得、开发、遣散成本及经济价值等会 计信息，以便为制定经济决策服务。人力资源成为社会发展中最重要和最宝贵的资源 是人力资源会计产生的时代背景；人力资本理论是人力资源会计产生的理论基础。人
2、力资源会计从 1 9 6 4年产生，发展到今天已经经历了四个阶段，取得了丰硕的理论成 果。知识经济时代，我国推行人力资源会计不但必要而且可行。 人力资源会计是一门独立的会计学科，有自己的理论体系。人力资源会计以“决 策有用”为基本目标，以客观性和有用性为会计信息质量特征。本文认为，人力资源 会计假设除了对财务会计 “四个假设” 进行拓展改造外， 还有其特殊的三个补充假设， 即“劳动力商品假设” 、 “人力资源与企业之间是聘用合同关系且双方都是合同的模范 遵守者假设”和“人力资产可增值假设” 。在人力资源会计中，把人力资源确认为一 项独立的资产人力资产，其所有者对企业的投入确认为人力资本，同其它
3、资本的 所有者一起参与企业收益的分配。人力资源会计的会计平衡等式为：资产+ 人力资产= V 负债+ 所有者权益+ 劳动者权益。人力资源会计的计量模式有成本会计模式、价值会计 模式、 权益会计模式、 剩余会计模式四种模式。 本文分别讨论了这四种模式的优缺点， 认为在我国应采取以综合四种模式优点的彩色模式， 并对我国实行人力资源会计提出 了初步的制度设计。 本文分五部分。第一部分对人力资源的产生与发展现状进行了综述；第二部分讨 论了知识经济时代，我国推行人力资源会计的必要性和可行性；第三部分试图勾勒出 人力资源会计理论的基本框架； 第四部分对人力资源会计的确认和计量进行了系统研 究，重点讨论了四种
4、会计模式的优缺点；第五部分对我国实行人力资源会计提出了初 步的制度设计。 关键词：人力资源 人力资本 知识经济 人力资产 劳动者权益 人力资源会计 Research on Human Resources Accounting under the condition of knowledge economy Abstract Human resources accounting is a procedure and means of differentiating and estimating the data of human resources, whose aim is to provid
5、e accounting information including acquirement, development, demobilization cost and economic value of Human resources so that the relevant groups inside and outside the enterprises and institutions can make the decision- making of economy policy. The fact that human resources has become the most va
6、luable resources in social development sets the stage for the human resources accounting, the basis of which is the theory of human capital. Human resources accounting emerged in 1964, having experienced four stages and substantial theoretical achievements have been made. In the age of knowledge eco
7、nomy, it is necessary and feasible to introduce human resources accounting in China. Human resources accounting is an independent accounting subject, having its own theoretical system. Its basic aim is decision- making utility, whose information quality feature is objectivity and utility. In this th
8、esis, human resources accounting hypothesis has three special supplementary hypothesis besides development of the four financial accounting hypothesis, which are “ labor commodity hypothesis” 、 “ hypothesis of the fact that under the contract, human resources and enterprise are good follower” 、“ hum
9、an resources value increase hypothesis” . In human resources accounting, human resources is considered as an independent asset- - - human asset, whose owners devotion to the enterprise is human capital. The owner of human resources and other owners of other resources share the benefits of the enterp
10、rise. The equality in human resources accounting is that value of asset plus human asset is equal to sum of loan 、rights and interests of asset owners and rights and interests of labors. The V 负债+ 所有者权益+ 劳动者权益。人力资源会计的计量模式有成本会计模式、价值会计 模式、 权益会计模式、 剩余会计模式四种模式。 本文分别讨论了这四种模式的优缺点， 认为在我国应采取以综合四种模式优点的彩色模式，
11、并对我国实行人力资源会计提出 了初步的制度设计。 本文分五部分。第一部分对人力资源的产生与发展现状进行了综述；第二部分讨 论了知识经济时代，我国推行人力资源会计的必要性和可行性；第三部分试图勾勒出 人力资源会计理论的基本框架； 第四部分对人力资源会计的确认和计量进行了系统研 究，重点讨论了四种会计模式的优缺点；第五部分对我国实行人力资源会计提出了初 步的制度设计。 关键词：人力资源 人力资本 知识经济 人力资产 劳动者权益 人力资源会计 Research on Human Resources Accounting under the condition of knowledge economy
12、 Abstract Human resources accounting is a procedure and means of differentiating and estimating the data of human resources, whose aim is to provide accounting information including acquirement, development, demobilization cost and economic value of Human resources so that the relevant groups inside
13、 and outside the enterprises and institutions can make the decision- making of economy policy. The fact that human resources has become the most valuable resources in social development sets the stage for the human resources accounting, the basis of which is the theory of human capital. Human resour
14、ces accounting emerged in 1964, having experienced four stages and substantial theoretical achievements have been made. In the age of knowledge economy, it is necessary and feasible to introduce human resources accounting in China. Human resources accounting is an independent accounting subject, hav
15、ing its own theoretical system. Its basic aim is decision- making utility, whose information quality feature is objectivity and utility. In this thesis, human resources accounting hypothesis has three special supplementary hypothesis besides development of the four financial accounting hypothesis, w
16、hich are “ labor commodity hypothesis” 、 “ hypothesis of the fact that under the contract, human resources and enterprise are good follower” 、“ human resources value increase hypothesis” . In human resources accounting, human resources is considered as an independent asset- - - human asset, whose owners devotion to the enterprise is human capital. The owner of human resources and other owners of other resources share the benefi
