论人力资源权益的职能结构及其配置模式和运作机制

本文按照企业对人力资源投资人权益的保障内容不同,把人力资源权益划分为所有者权益和劳动者权益,其中所有者权益又包括资本所有权益和收益分配权益;同时还按照人力资源投资人对企业风险的承担形式不同,把人力资源权益划分为实权益和虚权益。提出了与传统物力资源权益既相联系又相区别的划分方式,描述了处不同地位和起不同作用的人力资源权益之职能结构。不仅揭示了投资人的权益期望,在整体逻辑上形成权益与资产的会计平衡,而且反映企业的风险预期,在具体项目间形成风险与权益的财务制衡,从而建立起了人力资源权益之会计配置模式及财务运行机制。

On the Functional Structure of the human resource Interest and Its Deployment Mode and Operation Mechanism

Human resource interest can be divided into owners equity and labors' right and interests according to different form of the investment content in the constitution of the property right in the enterprise, and the owners equity can be further divided into interests of the capital possessors and interests of the income distribution. But because of different forms between the contents and the risks of the interest protection, the human resource interest can also be divided into concrete interests and functional interests. Being different from traditional material resources, the functional structure of the interest is not only fit for the investors' interest expectation and the risk anticipation that form the deployment mode of the manpower, but also keeps to the balance of the interest and the capital and keeps to the symmetry of the risk and the interest that establish the operation mechanism of the manpower interest.