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对于人力资源会计的研究,现在有一种新的视角,即引入产权经济学理论提出基于产权行为分析的人力资源会计研究的新思路。通过对特定会计主体人力资源活动基本行为的分析,严格区分人力资源管理活动和人力资源投资活动两类不同性质的会计事项,其中对于人力资源投资活动又进一步划分为人力资源产权投资和人力资源产权交易两种基本行为形式,以及由此而导致的人力资本参与收益分配的行为结果,并按照这三种基本会计事项来设计有关人力资源信息的指标体系,重
Nowadays, there is a new perspective on the study of human resource accounting, that is, the theory of property rights is introduced to propose a new idea of human resource accounting based on the analysis of property rights. Through the analysis of the basic behaviors of human resources activities in specific accounting subjects, we strictly distinguish two types of accounting matters of different nature, human resource management activities and human resources investment activities. The investment activities of human resources are further divided into human resources property rights investment and human resources property rights The two basic forms of trading and the consequent result of human capital participating in the distribution of income, and designing the index system of human resource information according to the three basic accounting matters.