广义虚拟经济视角下的人力资本会计研究

摘要

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 value.Human capital and material capital share ownership, which is the tendency in human capital accounting development.On theView of the GeneralVirtual 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 equation.The expanding accounting equation gives accounting basis of the material capital and human capi-talparticipatein income distribution.%　　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。