企业在吸收人力资源时应将之理解为人力资本所有者对企...

:2004-01-08:(1970),,,,,,(361000):,,,():;;;:F406:A:1671-5934(2004)02-0041-0520014,,,,20%,,,,,,[1](HumanResourceAccounting),:,,:??,??1424220044()JOURNALOFHUIZHOUUNIVERSITYVol1241No12Apr12004©1994-2007ChinaAcademicJournalElectronicPublishingHouse.Allrightsreserved.[2],,,,,,,,,,?,,,;,,,,,,,,,,=+(+)=+++[3],:,,,,,,,,,,:[4]:,,,CEO,,CEO,,,,2424©1994-2007ChinaAcademicJournalElectronicPublishingHouse.Allrightsreserved.:,()(,),:1(),,,,,,,,,2(),(),,,,,,,,,,,;,,??,,;;;,,,:;,,,,,;,,,,,34()20042©1994-2007ChinaAcademicJournalElectronicPublishingHouse.Allrightsreserved.()[5],,,;,1,,,,,,,,,,2,,,,,,,,,3,,;,;,,,,,,,4424©1994-2007ChinaAcademicJournalElectronicPublishingHouse.Allrightsreserved.:[1],.[J].,2000,(6).[2],.[J].,2002,(9).[3].[J].,1997,(12).[5],.[J].,1997,(10).[6].[J].,2002,(2).:ATentativeApproachtotheHumanResourcesAccountingXUQiao(AccountingDepartmentofXiamenUniversity,Xiamen361000,FujianChina)Abstract:HumanResourcesshallbetrealedasaspecialinvestmenttotheenterprisebythehumancapitalownerwhentheenterprisesusesuchresources.Manpowercapitalownershouldbethetakerofthecompositebenefits.Humanresonrcesandhumancapitalaretwodifferentconcepts.Itisonlytherarehumancapitalthatcanbecountedasmanpowercapitalresources.Onlythemanpowercapitalcanbecapitalizedinaccounting.Thetreatmentforthedisbursementcostsofthenon-hu2mancapitalresourcesshallbeincomplywiththeprincipleofprudence,andshallmeetthedemandofembodyingthelawofcostbenefits.Humancapitalcanexercisethepowerofparticipatinginthedisfributionofthesurplusequity.Theobjectofthedistributionisthesum(i.e.theincreasedvalueineconomy)ofthenetprofitdeductingthenecessarypaymentofthefinancialcapitals.Thefocusofthehumanresourceacconntingstudiesshouldbeputonthehumanresourcesmanagementaccownting.Keywords:Compositebenefits;HumanResowrces;Humancapifal;Thedistributionofthesur2plusequity54()20042©1994-2007ChinaAcademicJournalElectronicPublishingHouse.Allrightsreserved.