论人力资本理念下的现代企业会计理论模块与观念构架

运用传统会计知识和经验、兼容演绎法和归纳法对人力资本理念下的现代企业会计进行创新思考,先演绎成包括会计假设、会计确认、会计计量、会计账户、会计记录、会计报告六个一体化的理论方面,后归纳为包涵传统会计、人力资源会计两个立体化的观念层次,形成了人力资本理念下的现代企业会计理论模块与观念构架。

On theoretical Module and Concept Structure of the Modern Enterprise Accounting under the Theory of Manpower Capital

though using the traditional accounting theory and the accounting practice combined with deductive and inductive analysis, the theory of modern enterprise accounting under the theory of manpower capital in this paper is first creatively deduced into six integrated theoretical aspects including 1).accounting assumption 2).accounting affirmation 3)accounting measurement, 4).account 5).accounting reports, and 6). accounting records , and then two other three-dimensional concepts are generalized from these six aspects including l).traditional accounting and 2).manpower resource accounting, and finally the theoretical module and the concept structure of enterprise manpower resource accounting are established.