| 人力资源会计的确认与计量 |
| |
| 引用本文： | 高凯丽.人力资源会计的确认与计量[J].黄山学院学报,2004,6(6):34-36. |
| |
| 作者姓名： | 高凯丽 |
| |
| 作者单位： | 黄山学院,数学系,安徽,黄山,245061 |
| |
| 摘 要： | 本文认为长期以来会计学者过分强调人力资源计量的作用，而忽视了人力资源会计信息目前尚未融入企业财务报告体系的症结在于相关基础理论供给的严重不足这个关键；企业的人力资源不应该再认为是企业的一项投资，而应该转变观念，将之看作是人力资本所有者对企业的一项投资；相应地，当企业吸收人力资源时．不应该象传统的理论那样确认为一项长期投资，而应该一方面确认为一项企业的无形资产，另一方面确认为一项负债或一项权益：本文同时认为人力资源并非同质的，应该针对不同类的人力资源采纳不同的计量模型。
|
| 关 键 词： | 人力资源 剩余索取权 确认 计量 |
| 文章编号： | 1672-447X(2004)06-0034-03 |
| 修稿时间： | 2004年10月28 |
Recognition and measurement of human resources accounting |
| |
| Gao kaili.Recognition and measurement of human resources accounting[J].Journal of Huangshan University,2004,6(6):34-36. |
| |
| Authors: | Gao kaili |
| |
| Abstract: | This paper thinks that the accounting scholar emphasizes the function that the human resources measure excessively for a long time, ignore human resources accounting information incorporate enterprise financial report crux of system lie in relevant enough these one seriously that basic theory supply with yet at present Key ; The human resources of enterprises should not be regarded as an investment of enterprises more, and should change the idea , regard it as an investment in enterprises of capital owner of manpower ; Accordingly, when absorb the human resources in enterprises , should not confirm as a long-term investment like traditional theory , should confirm one intangible assets of enterprise as on one hand , confirm one in debt or first rights and interests as on the other hand; This paper think human resources belong to homogeneity , should needle adopt different measurement model to different human resources of kind at the same time. |
| |
| Keywords: | human resources surplus demand power recognition measurement |
| 本文献已被 CNKI 维普 万方数据 等数据库收录！ |
|
