论文总字数：21831字

摘 要

人力资源会计是会计学的一个重要分支，理论诞生时间较其他分支更晚，理论研究尚不成熟。企业的人力资本价值由于缺乏理论支持和制度监管的约束，没有形成统一标准进行量化。有关人力资本的信息披露不够详尽，又缺乏简便实用的人力资本价值评估方法，对于掌握的信息量相当有限的投资者来说难以对企业的人力资本价值进行有效的判断和评估。然而，投资者在进行投资决策时，经常会将企业人力资本信息和人力资本价值视为非常重要的影响因素。作为投资者了解企业的重要渠道，企业的财务报告当然也是人力资本信息的重要载体。基于相关理论的匮乏和投资者需求的增加，本文在进行人力资本和会计学等理论梳理后归纳基于财务报告的企业人力资本价值识别方式，构建企业人力资本价值评估指标体系，为投资者对企业人力资本信息的收集和价值判断提供参考和借鉴。

得出一般性的方法后，笔者将以江苏省所有创业板上市公司为例，参考它们2014年的财务报告，简单应用一下该价值评估指标体系，对这些企业的人力资本信息披露质量作出评价，并对它们的人力资本价值作出投资者视角的判断和评估。

最后，笔者将针对企业人力资本信息披露现状及存在问题加以阐述，提出改进和完善的建议，并指出本文研究的几点局限，对这套人力资本价值评估指标体系进行客观的评价。

关键词：财务报告 人力资本 判断 评估

Study on the identification and assessment of the human capital value of the enterprises based on the financial report

ABSTRACT

However, the human resource accounting as a branch of accounting, emerge lately and the theoretical research is not very mature. Due to the lack of theoretical support and system management, there is no unified standard to quantify the human capital value. Because of the not so exhaustive human capital information and the lack of the simple and practical human capital value evaluation, the investors who don’t have enough information are not able to get the correct judgment and evaluation of the human capital value. However, when the investors are making investment decisions, usually, the enterprise’s human capital information and the human capital value is regarded as a very important factor. As the important way to inquire about an enterprise, the financial report is an important carrier of the information of the human capital. Because of the lack if the relevant theories and the increasing needs of the investors, after sorting the theory of human capital and human capital accounting, this paper will sum up a recognition method based on the financial report of the enterprise and construct an evaluation index system of the human capital of the enterprise to provide the reference for investors when collecting and judging the value of the information of the human capital.

After getting the general method, the author will take all of the Jiangsu province GRE Listing Corporations as an example and take a simple application of the value evaluation index system to evaluate the quality of the information disclosure of these enterprises’ human capital basing on their financial reports of 2014 and to make the judgment to the value of the human capital from the perspective of investors.

Finally, the author will set forth the disclosure of the status quo and existing problems of enterprise human capital information, put forward suggestions of improvement and perfection, point out some limitations of this study and makes the objective evaluation to the index system.

Key Words: financial report; human capital; information; judgment; evaluation.

目录

摘要 I

ABSTRACT II

第一章 绪论 1

1.1研究意义 1

1.2研究内容 1

1.3研究目标 2

第二章 基于财务报告的企业人力资本价值信息呈报 3

2.1企业人力资本价值信息表内列报 3

2.2企业人力资本价值信息表外披露 3

第三章 基于财务报告的企业人力资本价值识别 5

3.1企业人力资本价值的形成与表现 5

3.1.1 企业人力资本价值的形成过程 5

3.1.2企业人力资本价值的表现 5

3.2从财务报告看企业人力资本价值 7

第四章 基于财务报告的企业人力资本价值评估 9

4.1企业人力资本价值评估方法综述 9

4.1.1 人力资本价值理论基础 9

4.1.2有关企业价值评估方法理论 9

4.2基于财务报告的人力资本价值评估指标构建 10

4.2.1 定量分析 11

4.2.2 定性分析 12

第五章 江苏省创业板上市公司人力资本价值信息披露与识别案例 13

5.1样本选取 13

5.2江苏省创业板上市公司人力资本价值信息披露现状 14

5.2.1 分析方法 14

5.2.2 现状描述 15

5.3 江苏省创业板上市公司人力资本价值评估 17

5.3.1 定量分析 17

5.3.2 定性分析 18

第六章 结论与建议 19

6.1 结论 19

6.2 建议 19

参考文献 21

致谢 23

请支付后下载全文，论文总字数：21831字