人力资本权益

人力资本权益的实现形式和实现机制；

Form and mechanism of realization of the human capital property ;

人力资本权益会计核算的核心是核算人力资本的价值贡献。

The core of accounting calculating is counting the value contribution of human resource .

高新技术企业人力资本权益的审计视角

A study on human capital equity in the high-tech enterprises from the view of auditing

并探讨了高新技术企业人力资本权益的分配形式和分配比例问题。

Moreover , the allocation form and proportion of human capital equity for hi-tech enterprises are probed .

对反映有关人力资本权益的报表格式、内容进行了设计。

This paper designs the format and content of the report explaining relevant human resource capital rights .

本文的创新之处在于对人力资本权益确立的基础上，根据研究的成果一一人力资本核算账户的设置和账务处理方法，编制了一个具体企业的简明核算案例。

The innovation of this paper consists in compiling a briefcase of a given corporation on the basis of research achievement-setup of accounting of human capital and method of accounting operation .

第四章从现行会计的权益理论中存在的问题入手，研究了人力资本权益的确立和人力资本权益分配等问题。

We start with the problems existing in equity theory of present accounting in chapter four . Then we study some problems such as establishment and distribution of human capital equity .

鉴于此，本文通过分析，论证大学教师拥有参与决策权的平等地位和天然权力，大学教师人力资本产权权益最终体现为决策权，且是唯一的。

Because of this , through analyzing , this paper is intended to demonstrate that college faculty has an equal status and natural rights to participate the decision making process in college , and their final rights should be reflected by their decision making power .

现行净权益概念的外延仅包括非人力资本所有者的权益，未包括人力资本所有者的权益，这已不能适应知识经济条件下会计环境的变化。

The extent of net equity only includes the rights of financial capital owners , not including the rights of human capital owners . This can not adapt to the change of accounting environment under knowledge economic .

企业制度亟待创新，以保障人力资本所有者应有的权益，从根本上促进企业的高效率经营。

The innovation of enterprises ' systems should be carried out earnestly so as to protect the rights of the human capital owners that they deserve to have .

再次，探讨企业中人力资本与财务资本相结合的理论框架，包括人力资本权益和财务资本权益的比较、人力资本与财务资本相结合的会计理论和方法体系；

Thirdly , discusses the theoretic framework of combining financial and human capital , including comparison between human capital equity and financial capital equity , and accounting theory and methodology to combine human and financial capitals ;

根据高新技术企业的特点，提出了一种新的人力资本价值计量模式，即以个体计量方法计量企业重要人力资本价值，从而确定企业人力资本权益，以解决分配问题；

A new measurement mode of human capital is proposed according to the characteristics of hi-tech enterprises . The mode is that the human capital equity is determined to solve the allocation problem by using individual measurement method to measure the important value of human capital ;