人力资源权益会计制度设计

【Abstract】 A remarkable characteristic in era of knowledge-driven economy is that the knowledge become the first factor of production, become the distribution basis of wealth. The accountant depends on in certain social environment development, the enormous changes that the knowledge economy brings, must produce the enormous impact to the accountant too. Add golbal with our country, Chinese enterprise can not afford to choose, the traditional competition advantage physical resources can no longer already create value for enter prise in rare, irreplaceable way, the human resource of enterprises become the important source of the lasting competition advantage. So confirm the value of the human resources, reflect the rights and interests of human resources, manage the manpower capital effectively, it will be a final decisive factor of enterprise’ s performance, it is the neo subject that an accountant should study too.The paper holds that well defininf of property rights is the pririquisite to bring human capital into the accounting system. Moreover, to well define the core content of human capital property rights is nothing but to well define the right of returns of human capital. Therefore, if the owner of human capital wants to he right of returns of human capital, he must he certain quantity of enterprise ownership, rights of control and residual claiming, i.e. certain quantity of enterprise propeerty right. In that enterprise that has implemented the program of employee holding shares, profit sharing and the employee participating planning, the human capital of employee of these enterprise has had partial enterprises property rights. For the time being, the main problem existed is that the right of return of human capital has not be full reflected in all enterprise. The root of this question lays in that measurement of human capital has not be solved.In the thesis, the development history of human resource accounting shall be reviewed. The kinds and advantages and disadvantages of the existing schools of human resource accounting shall be discussed. Meanwhile, analyzing the development direction of the human resource accounting. In the end, we discuss the method of concrete accounting dealing and finacial reports mode .论文范文