不同劳动合同控制力下的人力资源会计确认模式探讨

发布时间：2019-05-14 02:11

【摘要】：对通用性人力资源的治理方式是市场治理方式,相应的劳动合同是控制力弱的市场型劳动合同,在此类合同下,企业并未获得对人力资源的控制权,人力资源所有者只是将其人力资源"零售"给企业,会计应将"零购"的人力资源直接成本化或费用化。对专用性人力资源的治理方式则是统一治理方式,相应的劳动合同是具极强控制力的关系型劳动合同,在此类合同下,企业获得了对人力资源的控制权,人力资源所有者已将其人力资源"批发"给企业,会计应将其确认为资产,并将其在合同期内摊销,若合同期内人力资源发生了贬值,还需计提相应的减值准备。区分劳动合同控制力,探讨人力资源会计确认模式,是人力资源会计的研究基础。
[Abstract]:The governance mode of universal human resources is market governance, and the corresponding labor contract is a market labor contract with weak control power. Under this kind of contract, the enterprise does not obtain control over human resources. Human resources owners only "retail" their human resources to enterprises, accounting should "zero purchase" of human resources directly cost or cost. The governance mode of special human resources is a unified governance mode, and the corresponding labor contract is a relational labor contract with strong control. Under this kind of contract, the enterprise obtains the control over the human resources. The owner of human resources has "wholesale" his human resources to the enterprise, and the accountant should recognize them as assets and amortize them during the contract period. If the human resources depreciate during the contract period, the corresponding impairment provision should be made. It is the research basis of human resource accounting to distinguish the control power of labor contract and explore the recognition mode of human resource accounting.
【作者单位】：肇庆学院经济与管理学院;
【分类号】：F272.92;F275

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