摘要
目前人力资源会计、智力资本会计适用性不强的根本原因在于对人力资源产权缺乏细致深刻的考察。通过对人力资源产权交易的商品化与要素化两种形式进行比较 ,对企业人力资源产权权能结构进行分析 ,并把人力资源会计系统视为其产权制度的组成部分对目前比较模糊的认识进行澄清 。
It was pointed firstly that the fundamental cause of the nonapplication of human resource accounting and intelligence capital accounting lies in the shortage of specific and deep researches about the property rights of human resource.This paper compared the two main sorts of the transactions of the property rights of human resource-commercialized transactions and capitalized transaction,analyzed the functional structure of property rights of human resource, and clarified that human resource accounting system is one of the basic segments of the institutions of property rights of human resource. The paper provided a framework for the designing and application of human resource accounting.
出处
《财经理论与实践》
CSSCI
北大核心
2005年第1期67-71,共5页
The Theory and Practice of Finance and Economics
基金
国家自然科学基金项目<基于成本与人本理念的企业财务控制与评价方法创新研究>(70 2 72 0 3 0 )的阶段性成果
关键词
人力资源会计
权能结构
产权制度
会计系统
Human Resource Accounting
Property Rights
Transaction
Accounting System Functional Structure of Property Rights
Institutions of Property Rights
