对人力资源会计研究困境与出路的思考

摘要： 人力资源会计研究的现实性应用性,要求理论研究走出对人力资源的成本与价值范畴的认识误区,以人力资源产权主体作为会计主体,通过对人力资源的产权主体、产权客体的分析与探索,进一步界定人力资源会计的会计客体,这是建立在认识论基础上的投资成本会计观、投入价值会计观方法论。
The theoretical study of the accounting to the human resources requires us walking out the mistaken idea on the realization of the cost and value of human resources,but take the property right subject of human resources as the prerequisite.If the enterprise is as the property right subject of human resources,the operation result of property right caused from natural person subject to enterprise legal person subject through investing activities of human resources after rejecting those contents of human resources management activities which will not result in the enterprises to control the property right to the human resources from human resources activities involving enterprises is introduced into the accounting procedure of human resources accounting in accordance with the operation forms of enterprise investment to the human resources and personal investment with the human resources.This is the methodology of the enterprises to the human resources accounting.The specific content,the investment cost and input value of the human resources can be regarded as the accounting object so as to establish views of accounting investment cost and input value which are identified as the accounting objects.