文档介绍：广义虚拟经济研究 2013年第4卷第2期 85
广义虚拟经济视角下的人力
资本会计研究
刘晴晴
(北华航天工业学院会计系河北廊坊 065000)
摘要:人力资本的出现,是广义虚拟经济时代企业发展中最重要的一个新特点,人力资本
是企业利用信息资源创造虚拟价值的关键,人力资本与物质资本共享所有权成为人力资本会计发
展的趋势,本文以广义虚拟经济为视角,在正确界定人力资源与人力资本的基础上,基于无形资
产及其创造者人力资本与会计恒等式的关系对会计恒等式进行拓展,给出了物质资本与人力资本
共同参与收益分配的会计依据。
关键词:广义虚拟经济;人力资本会计;会计恒等式
中图分类号: 文献标识:A 文章编号:1674-9448 (2013) 02-0085-06
Human Capital Accounting Research on
the View of the General Virtual Economy
LIU Qing-qing
(North China Institute of Aerospace Engineering Accounting D epartment, Hebei Langfang 065000, China)
Abstract: The emergence of the human capital is one of the most important new characteristics of enterprise
developing in general virtual economy. And human capital is the key point of enterprise in using the infor-
mation resources to create virtual capital and material capital share ownership, which is the
tendency in human capital accounting the View of the General Virtual Economy this paper
first elaborate the correct definition of human resource and human capital, then expand the accounting equa-
tion based on intangible assets and its creator human capital and the relationship between the accounting
expanding accounting equation gives accounting basis of the material capital and human capi-
tal participate in e distribution.
Keywords: the general virtual economy, human capital accounting, acc