论人力资本会计核算体系的改革思路

我国现行会计核算体系不承认人力资本和资本产权所有者对企业是一种投资的概念,致使职工分享不到企业的剩余。为适应市场经济的发展,必须对人力资本化会计体系进行改革,增设“人力资产”科目,在“实收资本”下设置二级明细科目,进行收入分配和工资制改革。会计核算改革就是在现行核算体系的基础上增加人力资源的核算内容

Reform Ideas on Human Capital of Accounting System

Present accounting system does admit that human capital is not a sort investment, and workers can not share surplus profits. In order to suit for development of market economy, we should reform accounting system, establish human capital item, increase accounting contents of human capital, furthermore, reform income distribution and salary system.