企业人力资源价值会计及其在商业银行应用的启示

发布时间：2018-03-12 09:17

本文选题：人力资源会计　切入点：人力资源价值　出处：《西北大学》2015年硕士论文　论文类型：学位论文

【摘要】：知识经济时代下,人力资本的内涵日益丰富。这一点不仅体现在传统制造业劳动者的人力上,在新兴产业中,人力也扮演着全新的角色。尽管人力被视为组织中一项重要的要素资源已成共识,但传统会计只对物力资源进行了核算和计量,而对人力资源及其创造的价值却仅停留在理论上的研究,并未将其作为人力资产入账。因此,人力资源会计的理论研究及应用的探索便应运而生。作为人力资源会计重要组成部分的人力资源价值会计,则是自其诞生之日起就受到学者们的广泛关注。但是,由于人力具有创造性、人力资源本身的特殊性及人力资源价值的不确定性等因素,使得人力资源价值会计研究更加具有挑战性。在人力资源价值会计的理论研究中,对人力资源价值的计量及计量方法至今仍是研究的难点。那么,若根据行业特性对人力资源价值进行计量,则计量方法便具有了可行性。由于在商业银行的收入构成中,相对利息收入而言,非利息收入与人力资源价值具有密切的关系,本文选取非利息收入估算商业银行人力资源的价值,这是有关人力资源价值计量及人力资源价值会计研究的突破口。鉴于此,结合商业银行的业务特征,从非利息收入角度出发的人力资源价值计量方法,便使得商业银行计量人力资源价值具有可行性。那么,若以此作为简化经济价值法的依据,既有代表性,也是货币性计量方法中对群体价值的计量。针对群体价值的计量,本文还站在完全价值计量的角度提出人力资源的投入与产出之和即为商业银行的人力资源价值。除此之外,对于商业银行核心人才的人力资源价值,在运用层次分析法得到10个影响个体人力资源价值因素的权重后,提出可通过德尔菲法对各因素进行评分,结合权重计算总分,即得到有关个体人力资源价值的非货币性信息。这种对人力资源价值及人力资源价值会计的研究过程,对商业银行人力资源管理工作有重要的意义,即人力资源价值会计能够为商业银行提供有用信息,促进个体价值评估制度的建设,形成完善的激励机制环境,使每个员工充分发挥自身价值。
[Abstract]:In the era of knowledge economy, the connotation of human capital is becoming more and more abundant, which is reflected not only in the manpower of traditional manufacturing workers, but also in the emerging industries. Manpower also plays a new role. Although it has become a consensus that manpower is regarded as an important element of the organization, traditional accounting only calculates and measures material resources. However, the study of human resources and the value it creates is only a theoretical one, and it is not recorded as a human asset. The theoretical research and application of human resource accounting has come into being. As an important part of human resource accounting, human resource value accounting has been widely concerned by scholars since its birth. Due to the creativity of human resources, the particularity of human resources and the uncertainty of human resource value, the research of human resource value accounting is more challenging. The measurement and measurement method of human resource value is still the difficult point of the research up to now. Therefore, if the human resource value is measured according to the characteristics of the industry, then the measurement method is feasible. Because in the income composition of commercial bank, it is feasible to measure the value of human resource. Compared with interest income, non-interest income has a close relationship with the value of human resources. This paper selects non-interest income to estimate the value of human resources of commercial banks. This is a breakthrough in the study of human resource value measurement and human resource value accounting. In view of this, combining the business characteristics of commercial banks, the measurement method of human resource value from the perspective of non-interest income, It makes it feasible for commercial banks to measure the value of human resources. If this is the basis of simplifying the economic value law, it is not only representative, but also the measurement of group value in monetary measurement. This paper also puts forward that the sum of input and output of human resources is the human resource value of commercial banks from the perspective of full value measurement. After using AHP to get the weight of 10 factors affecting individual human resource value, it is put forward that each factor can be graded by Delphi method, and the total score can be calculated by combining the weight. That is, to obtain non-monetary information about individual human resource value. This research process of human resource value and human resource value accounting is of great significance to the human resource management of commercial banks. That is, human resource value accounting can provide useful information for commercial banks, promote the construction of individual value evaluation system, form a perfect incentive mechanism environment, and make every employee give full play to their own value.
【学位授予单位】：西北大学
【学位级别】：硕士
【学位授予年份】：2015
【分类号】：F235

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