对人力资本分享企业收益的会计处理研究

摘  要

21世纪是知识经济的时代，世界高新技术的飞速进步，更快地将企业的竞争从有形的物质资源竞争推向了无形的人力资源的竞争。人们逐渐认识到“人”的重要性与不可替代性，人才的吸纳、开发、利用和管理在极大程度上决定了一个企业的竞争力与发展前景。但是，在传统会计中一直重视对自然资源、资本资源的核算和控制，忽视对人力资源数据的核算，“所有者权益”从来就是指物质资本所有者有权参与收益分配，人力资源所有者并不能参与收益分配，在这种情况下，激励和约束都变成了一句空话。因此研究人力资本分享企业收益及相关会计问题有重要的理论意义与实践价值。
本文通过对人力资源会计及相关会计理论的发展状况的回顾，总结人力资源会计的发展过程及研究状况与缺陷，在此基础上，着重就人力资本分享企业收益的实现方式和会计处理及信息披露问题进行探讨。

关键词：人力资源会计  人力资本  人力资本权益  分享收益
ABSTRACT

  The 21st century is the era of knowledge-based economy, the rapid progress of high-tech world, make it more quickly move from tangible material resources competition to the intangible human resources. There is growing recognition that "people" is important and irreplaceable. Talent recruitment, development, use and management in a great extent determine the competitiveness of an enterprise and development prospects. However, traditional accounting has been emphasising on accounting and controlling natural resources, capital resources, neglects of human resource accounting, "ownership interest" has always refers the owners of physical capital have the right to participate in income distribution, and the owner of human resources can not be involved in it.In this case, the incentives and constraints have become nonsense.. Studying human capital and sharing business earning and related accounting issues has important theoretical meaning and practical value.
Through reviewing of human resources accounting and development of related accounting theory, this article summed up the development process of human resource accounting and defects. On this basis, focused on study of the execution of how human resource shares business earning , disposes accounting and information explore issues.

Key words：Human resource accounting  Human capital  Human capital equity  Share income earning 

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