对人力资源会计理论的创新

在分析人力资源产权属性的基础上,进一步划分人力资源会计事项的基本类型,通过会计理论创新,构建人力资源会计的新模式。由于人力资源的投资者与受益者未必完全一致,导致产权的保护与权益的保障可能存在主体错位;因此关于会计理论的创新,要求确立人力资源产权主体才是会计主体的假定前提,在从人力资源活动事项中剔除了那些不会导致企业控制人力资源产权的人力资源管理活动部分的内容以后,把人力资源投资活动明确地区分为企业对人力资源投资与个人对人力资源投资两种不同类型,以投资成本及投入价值作为会计客体,以对相关业务进行会计处理。

Innovation of the Accounting Theory of Human Resources and the Deducing of its Principle

In order to completely deny the accounting system of the human resources with measuring the use cost and utility value at the core and to measure the human resources according to the cost of investment and input value, two forms of human resources investment activity must be divided clearly as "make the investment to human resources" and " make the investment with human resources" after rejecting the content of the human resources management activity. This is relocation of the accounting target of human resources which needs to establish the property right of the human resources and define the rights and interests of the human resources. Protection of property right and guarantee of rights and interests might store subject in misplace because the investors of the human resources may not be totally identical with the beneficiary. Therefore the principle is deducted which leads the human resources into the accounting procedure of the subject of property right and regards manpower assets and manpower capital of the personal living subject as the accounting object. This kind deduction offers the exemplary role to application of human resources accountants in the enterprises.