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Wysłany: Nie 4:41, 24 Kwi 2011
Temat postu: mbt batai The theory of human resource accounting
The theory of human resource accounting to establish the necessity and the re-measurement of
Abstract In this paper, the development through business contracts, risk transfer and the role of human resources demonstrates the property rights theory of human resource accounting to establish necessity. Human resources in the existing research on the accounting measurement, we measured the traditional methods of human resources, the defects were summarized, and property from the characteristics of human resources and human resources, two aspects of value creation mechanism of measurement reveals reasons for the difficulties. Obtained information on the disclosure of human resource accounting ideas,
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, outlines the human resource accounting information content. Key words human resource accounting measurement whether disclosure of economics, management, or accounting,
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, have earlier proposed emphasis on human capital point of view: Schultz (1960) served as the United States Economic Association president made his inaugural speech: Friedman said: enterprises of human capital and physical capital as to provide future earnings, and physical capital should also be as depreciated. Payton early scientists also made the accounting staff loyalty is more important than commodity assets, and suggested that the report ignored the traditional balance sheet, this asset is a serious flaw. Business management experts Hermanson, from economics to absorb nutrients, the human capital theory, the introduction of accounting, in its 1964 Since then, the theory and practice of human resource accounting profession was difficult to explore and experiment. The late 70s of last century to the early 80s, human resource accounting has been basically formed. After the low ebb of human resource accounting research, and subjected to continuous Accounting research is still emerging. Human resource accounting has made quite a lot of theoretical research results and theoretical research continues, but in practice the use of limited. Reason for this phenomenon is: Human Resource Accounting to establish the theory does have its inevitability, but how reliably measured in human resources allows the theory and practice into a profession The following, the author has been formed in previous research, this paper discusses the theory of human resource accounting to establish the necessity to attract business management authorities and the relevant government authorities enough attention, while the existing human resources for the econometric model of accounting how to reflect on the human resources information. First, the theory of human resource accounting to establish the inevitability (a) of the classical to the modern business enterprise development, making human capital to business enterprises in classical center stage, the capitalists set owners of financial capital and human capital owners in one, in the classical business in hiring with their own financial capital as a business manager and entrepreneur. This is sufficient to constitute Early economic development,
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, Then we want to ask, is the early enterprise capitalists in the end the scarcity of capital held by financial capital, or the capitalists of human capital? Because the role of combined performance of the capitalists, so as long as the scarcity of financial capital and human capital to have shown the scarcity of capital. Well-known economic historian Braudel's study shows the answer to this question, he pointed out: In an economic era has ever refers to the capitalists and entrepreneurs as a manager of human capital embodied in, rather than its holdings of financial capital. Scarcity of human resources managers and entrepreneurs, business innovation has led to lack of structure is simple, economic development and employment needs of the population of the jobs can not match the physical strength and skills of workers worthless, it naturally occurs in human resources excess. With the development of modern business organizations, managers and entrepreneurs of human capital from the The growth of business organizations, enterprises are facing the expansion of market scope and transaction content and the form of complex, coupled with this separation of economic profit on, more and made such a separation is inevitable. Therefore, with broad In this process, a simple non-human capital increasingly shows they are Classical to modern enterprises, managers and entrepreneurs not only from the general human capital, According to Stigler and Friedman's point of view: the shareholders of big companies have their own financial capital of the full ownership and control, they exercise their rights through the stock sale; managers have full knowledge of their management and control of property rights right, they traded on the labor market in the senior management of their own knowledge and ability. Stock company is not a Promote the use of their point of view, we can see the modern joint-stock companies lead to the true ownership structure of major corporate change, the human capital in the modern enterprise in the relative position of the sharp rise, and the sheer decline in the relative importance of financial capital. On the one hand,
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, as a general human capital services, professional skills, management and various entrepreneurial skills to become independent elements can be traded into the enterprise agreement; the other hand, a variety of human capital and its ownership through negotiations, to take competition and combination different ways to develop beyond the How to fully mobilize the enterprise in a variety of human capital, a prerequisite for effective use of financial capital, and thus becoming contemporary to maintain business competitiveness and productivity of the central issue. (B) changes in risk makes financial capital, human capital and cooperation has become necessary to traditional theory of corporate governance, financial capital and its owners in the form of the separability of natural and into the enterprise became collateral argument: (1) human capital because of its human capital, the owner of If the financial capital investors can not honor their commitments, others can take their financial capital as compensation, and even the threat of destruction. In contrast, if the breach of human capital owners, other people in fact no good way; (3) Once the financial capital, will be the superior risk decision, by contrast, human capital owners are more likely to be a desperate gambler, because without a non-human capital investors, his risk is asymmetric, the cost of failure of commitment by others, and successful return their possession. But in the modern enterprises, especially the advent of joint-stock enterprises, the financial capital investment and human capital investors are changing the situation, of course,
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, have to relax the above reasons. The following, from the formation of factors affecting investment decisions and investment in the business aspects of running the two owners of human capital than financial capital owners in the modern enterprise risk status changes. First, the formation of the investment decision-making factors. To financial capital owners, in the knowledge economy era, information technology revolution and the popularity of the network, the performance of financial capital in the form of social diversity trend was the financial capital owners significantly reduce the contribution of the enterprise, but also in the kinds of social forms based on risk minimization principle between the conversion. Financial capital owners to invest in businesses, you can invest in advance the risk of comparison, the smallest choice of investment risk in the form of financial capital investment. In addition, the financial capital of the owner of the company's investment in kind from the past, mainly direct investment, increasingly shift to investment-type indirect investment securities based investment, direct investment in enterprises from the past to obtain the residual value of enterprises Lord, to indirect investment in stocks to earn the main difference. To human capital owners as natural forms of human capital and its owners can not be separated on the social form that has specificity. When human capital owners to invest their capital in a particular industry and business, often become a kind of collateral. Between enterprises in different positions conversion requires a certain cost, free to enter a not suitable for their own business, or free for your own business out of a will of their own damage. Especially the entrepreneurs, he often started from the bottom of the company along the grade ladder to reach the company to enhance the final top leadership, his ability to require the allocation of resources in the long career he has gradually accumulated, honed, hard overnight . When he has accumulated a long career as the company's top leadership, he became very out of the company's cost of huge Accordingly, the risk faced by entrepreneurs to become large, which makes his decision had to become cautious.
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