劳动者权益会计

面向知识经济时代的劳动者权益会计研究

Research on Worker 's Rights and Interests Accounting the Knowledge Economy Age

论劳动者权益会计中人力资产价值的计量原则

On the Measurement Principle of Human Assets Value in Labor - equities Accounting

尽管劳动者权益会计模式具有独特的优势，但其成本较高。

Although the special superiority of the model of accounting for labour 's benefit , its cost is rather high .

从对生产要素分配的思考，确立了劳动者权益会计，从而对传统的计等式进行了修正。

This paper starts with the thought of sharing resource , introduce Laborer Rights and Interests Accounting , so the traditional accounting equation must be revised .

并对构筑人力资源会计理论框架和将劳动者权益会计纳入财务会计体系存在的问题进行了分析，提出解决的办法和建议。

Some countermeasures and suggestions have been put forward after analysis of constructing theory frame of human resources and classifying the benefit accounting of labors into fiscal accounting .

人力资源具有所有权和使用权相背离、稀缺性和能动性特征，决定了人力资源成本会计和劳动者权益会计计量核算模式的分野。

The characteristics of Human resources of Which the deviation between proprietary and usufruct , exiguity and motile decide the distinguish between human resources cost accounting and labourer proprietary accounting .

同时，对劳动者权益会计在我国企业管理实践中的应用、发展和完善问题也进行了初步的探讨。

And at the same time , it also holds an initial inquiry into the application , development and maturity of worker 's rights and interests in the practice of our enterprise management .

笔者根据知识经济环境特征，对目前学术界提出的人力资源成本会计、人力资源价值会计和劳动者权益会计三种人力资源会计模式进行了比较分析。

After comparative analysis of cost accounting of human resources , value accounting of human resources and benefit accounting of labor according to the characteristics of knowledge economy , the third one can embody economic value of human resources .

其次，主要论述了人力资源会计计量方面的内容，将人力资源会计分为人力资源成本会计、人力资源价值会计和劳动者权益会计，分别论述了各种会计的内容、计量方法及核算；

Secondly , discuss chiefly something about the measurement of human resource accounting , divide the human resource accounting into human resource cost accounting , human resource value accounting , labor rights accounting , and then discuss the content , method and calculating .