人力資源會計之研究

The Research of Human Resource Accounting

郭章芳(Jang-Fang Guo)

《國防管理學報》 10卷2期 (1989/06) Pp. 47-70

https://doi.org/10.29496/JNDM.198906.0005

摘要

人力資源係現代企業、組織基本要素，任何企業為了生存及發展，必須有效地去管理其人力資源，而人力資源對企業成敗之重要性已見於學者發表的論著或各企業組織撰述對外的文件中，且國內外對此項資源都逐漸予以重視，但是現行的會計制度中，仍無法列報有關人力資源資料。本文研究的目的即在融合人力資源會計興規劃、行為科學、權變理論等觀念，設計一新的衡量人力資源會計基礎，同時利用各方面資料來比較舊法與新的改良式衡量之法對決策者使用的有效性，以決定適當的方法，並檢討其優缺點，俾提供決策者更有價值之情報。

並列摘要

Human resource is the key factor in business organizations. Any type of business should be devoted making use of human resource in order to survive and develope. The importance of human resource has been shown in many papers, especially in the documents of many corporations. However, in present accounting system, It can not display the information of such an important asset. In this paper, we design a new measurement model of human resource which combines the concepts of human planning, behavior science, contingency theory. We also evaluate this model by comparing with historical cost methods and value measure methods in different aspects. Hopefully, this work will turn out some useful results for entrepreneurs and administraters to refer to and will contribute to future domestic human resource accounting system.