人力资源权益会计的应用困境、成因和对策

发布时间：2018-03-16 13:49

本文选题：人力资源权益会计　切入点：应用困境　出处：《太原理工大学》2014年硕士论文　论文类型：学位论文

【摘要】：随着知识经济的深入发展,人力资源成为企业在竞争中成败的关键因素。在这样的环境背景下,企业不得不承认人力资源是企业的一项重要资产。由于传统会计未反映人力资源这一重要资产,会计理论界提出了人力资源会计,将人力资源纳入企业会计信息系统进行会计核算,期望能够为企业提供有关人力资源的成本和价值等量化信息。人力资源权益会计是我国学者对人力资源会计理论进行创新性研究后得到的成果,其将企业理论和产权理论与人力资源会计理论结合,认为人力资源的所有权只能归属于劳动者本身,人力资源所有者应与物质资源所有者共同享有企业所有权,在此基础上将劳动者权益作为一项新的会计要素进行会计核算。人力资源权益会计不仅能够提供有关人力资源的数量和质量信息,还能够完整地反映劳动者的“权”与“益”。自上世纪九十年代以来,人力资源权益会计理论研究取得了丰硕的成果。通过分析人力资源权益会计在我国应用的现状后发现,虽然劳动者权益思想在企业中有所体现,但暂未有企业完整应用人力资源权益会计,人力资源权益会计的实务应用贫乏。人力资源权益会计陷入理论成果丰富但实务应用贫乏的困境。这是一个值得深入思考和探索的问题。本文综合运用经济学、会计学、管理学等理论知识,以人力资源权益会计陷入理论成果丰富但实务应用贫乏的困境为出发点,从内因和外因即理论体系本身和应用所需条件两个方面进行了困境成因分析,认为人力资源权益会计理论仍然存在一定的缺陷阻碍了应用,同时从宏观环境和微观环境方面论述了应用条件的缺乏对人力资源权益会计应用造成的不利影响。虽然人力资源权益会计应用面临着理论和环境的障碍,但这不能否认人力资源权益会计的理论意义和现实意义。随着人力资源地位的不断提升,企业将更加重视人力资源的开发、维护和利用。人力资源权益会计是能够为人力资源管理服务的价值管理工具,可以有效地辅助企业人力资源激励管理。面对人力资源权益会计的困境,我们应加强理论研究,增强人力资源权益会计应用的可操作性；加快环境建设,为人力资源权益会计应用提供有力的保障；推进局部应用,积累人力资源权益会计应用的实践经验。
[Abstract]:With the further development of knowledge economy, human resources have become the key factor of the success or failure of enterprises in the competition. Enterprises have to admit that human resources is an important asset of enterprises. Since traditional accounting does not reflect the important assets of human resources, the accounting theorists put forward human resources accounting. It is expected to provide quantitative information on the cost and value of human resources to the enterprise by integrating human resources into the accounting information system for accounting. Human resource equity accounting is the result of Chinese scholars' innovative research on human resource accounting theory, which combines enterprise theory with property right theory and human resource accounting theory. It is believed that the ownership of human resources can only be attributed to the workers themselves, and that the owners of human resources should share the ownership of enterprises with the owners of material resources. On this basis, the labor rights and interests are regarded as a new accounting element for accounting. Human resource equity accounting can not only provide quantitative and qualitative information about human resources, Since -10s, the theoretical research of human resource equity accounting has made a lot of achievements. By analyzing the current situation of human resources equity accounting in China, it is found that, Although the idea of workers' rights and interests has been embodied in enterprises, yet no enterprise has yet fully applied human resources equity accounting. The practical application of human resource equity accounting is poor. The human resources equity accounting is in the predicament of rich theoretical achievements but poor practical application, which is a problem worthy of further thinking and exploration. This article synthetically uses economics, accounting, management and other theoretical knowledge, taking human resource equity accounting into the predicament of rich theoretical results but poor practical application as the starting point. This paper analyzes the causes of the predicament from the internal and external factors, namely, the theoretical system itself and the conditions needed for its application, and concludes that there are still some defects in the theory of human resources equity accounting, which hinder the application of the theory. At the same time, this paper discusses the negative effects of the lack of application conditions on the accounting application of human resources equity from the macro and micro environment. Although the application of human resource equity accounting is confronted with theoretical and environmental obstacles, it cannot deny the theoretical and practical significance of human resource equity accounting. Enterprises will pay more attention to the development, maintenance and utilization of human resources. Human resource equity accounting is a value management tool that can serve human resources management. In the face of the dilemma of human resource equity accounting, we should strengthen the theoretical research, enhance the operability of human resource equity accounting application, accelerate the environmental construction, To provide strong protection for the application of human resource equity accounting, to promote local application, and to accumulate practical experience of human resources equity accounting application.
【学位授予单位】：太原理工大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F234

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