摘要
传统会计是全面核算了人力资源价值 v与 m的 ;不足之处 ,是仅核算一个笼统的总利润 ,税后全部按资分配 ,无视先进个人所创超额利润的业绩。改革的途径 ,不是预测人力资本价值入股参与税后总利润分配 ,而是实地计算事前事中各责任中心采用新科学技术所创超额利润 ,税后大部留成 ,奖励先进 ,激励全员走“科技兴国”
Traditional accounting accounts both the V and M of the value of human resources. Its shortcoming is to distribute the net profit after tax total according to capital without considering the super-profit created by advanced individuals' performances. The way to reform is not to predict the human resource value and use it as a base for managements and employee to hold shares and take part in the distribution of PAT. The correct way to calculate both before and during the process of production the super profit created by each responsibility center on the spot. Most of the PAT should be reserved and used to encourage the contributive staff, so as to strengthen their initiative in 'rely on science and education to rejuvenate the nation '.
关键词
人力资源价值
事前事中控制
按劳分配
按资分配
会计核算
传统会计
中国
The Value of Human Resources
Control before and during the Process of Production
Two Steps of Distribution According to Labor
Two Steps of Distribution According to Capital
