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研究生:林谷峻
論文名稱:人力資本揭露概念性架構之探討
論文名稱(外文):A Discussion of Conceptual Framework on Human Capital Disclosure
指導教授:陳海鳴陳海鳴引用關係葉金成葉金成引用關係
學位類別:博士
校院名稱:淡江大學
系所名稱:管理科學學系
學門:商業及管理學門
學類:企業管理學類
論文種類:學術論文
論文出版年:2002
畢業學年度:91
語文別:中文
論文頁數:66
中文關鍵詞:人力資本獨特性價值策略目標
外文關鍵詞:uuman Capitaluniquenessvaluestrategy goals
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在學術研究方面,歷來討論人力資本支出與企業未來績效如何相關的研究,並未把所謂「人力資本」作一定義,而論及人力資本支出,往往受限於資料庫所提供之數據,僅以「薪資費用」作為單一代表,以人力資源管理學的觀點來看,深度與廣度受到極大限制。
從實務方面來看,財務報表使用者常利用報表所揭露的資訊作決策,但以人力資本創造競爭優勢達成策略目標而獲利的產業,若依傳統會計原則將人力資本支出全部作為費用處理,將導致會計資訊內涵的不足,易使財務報表使用者如內部管理者,在資源分配上做出不當決策。由於財務報表缺乏對企業人力資本支出的適當分析、報導、衡量與揭露,使得企業對創造智慧與競爭優勢的人力資本投資,在會計報表上與一般給付酬勞性質的費用無法區分。
本研究為增進學術上,討論人力資本與績效衡量關係上的內涵,以及促進實務上對人力資本投入的認識,經由文獻探討,定義企業的人力資本,將企業對人力資本的投資,依人力資源發展階段由傳統費用項目中抽離。研究結果依企業人力的獨特性與價值性兩個構面,將企業人力區分為四,藉此找出對企業策略目標有幫助之人力資本,提供企業內部管理者與外在投資者蒐集相關會計科目資訊之指引,以瞭解有助於企業達成策略目標相關之人力資本投資。最後再以台灣某家電子產業個案公司為例,說明如何確認並區別高獨特性且價值高之人力資本,並探討其對個案公司財務資訊揭露的影響。
For a long time, researches that discuss the relationship between human capital expenditure and business performance do not define “human capital” well. Especially under the restriction of accounting system and the limitation of data banks, they use “salary expense” as the only representative of human capital expenditure. From the aspect of human resource management, the attribute of human capital expenditure needs more discussion.
People use financial statements for the reference of making decisions. However, according to the Generally Accepted Accounting Principle, businesses which deriving their competitive advantage and profitability mainly from human capital must expense all human capital expenditure. Which impairs the relevance of financial statement information and misleads the decisions of allocating business resources. Present accounting system does not properly analyze, report, measure and disclose human capital and treats the expenditure on it as a part of expenses. Therefore, companies have no clue to tell human capital investment from expenses that sacrifices the resources.
This paper defines and classifies company’s human capital in line with a theoretical framework we provided, sort out company’s human capital investment according to cost development stages in human resources accounting, and finally isolates human capital from expenses. We suggest that
human capital and related expenditures can be divided into four quadrants by using two dimensions--uniqueness and value. Then use this framework to locate human capital that contributes company strategy goals. By doing so, we provide the guidance of collecting human capital related accounting figures for internal managers and external investors. And help them realize the company investment in human capital that enhances the achievement of company strategy goals. Finally, in addition, an electronics company of Taiwan is used to explain how to identify the human capital. And discuss the effect of financial statement ratios by capitalizing human capital.
目錄
頁次
圖目錄 ˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙ 三
表目錄 ˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙ 四
第一章 緒論
1.1 研究動機˙˙˙˙˙˙˙˙˙˙˙˙˙˙ 1
1.2 研究問題與研究目的˙˙˙˙˙˙˙˙˙ 3
1.3 研究方法˙˙˙˙˙˙˙˙˙˙˙˙˙˙ 7
1.4 論文架構˙˙˙˙˙˙˙˙˙˙˙˙˙˙ 11
1.5 研究範圍與限制˙˙˙˙˙˙˙˙˙˙˙ 12
第二章 文獻探討
2.1 人力資本在會計議題上之研究˙˙˙˙˙ 13
2.2 人力資源會計的最近發展˙˙˙˙˙˙˙ 15
2.3 本章小結˙˙˙˙˙˙˙˙˙˙˙˙˙˙ 18
第三章 人力資本之揭露架構
3.1 人力資本理論˙˙˙˙˙˙˙˙˙˙˙˙ 20
3.2 會計理論與原則分析˙˙˙˙˙˙˙˙˙ 23
3.3 人力支出之分類原則˙˙˙˙˙˙˙˙˙ 25
3.4 概念性架構之建立˙˙˙˙˙˙˙˙˙˙ 29
第四章 概念性架構與實際案例之比對
4.1 個案公司背景˙˙˙˙˙˙˙˙˙˙ 37
4.2 市場概況˙˙˙˙˙˙˙˙˙˙˙˙ 39
4.3 經營利基與策略目標˙˙˙˙˙˙˙ 42
4.4 實地訪談說明˙˙˙˙˙˙˙˙˙˙ 43
4.5 個案公司人力資本投資的辨認˙˙˙ 43
4.6 個案公司人力資本投資的記錄˙˙˙ 46
4.7 討論˙˙˙˙˙˙˙˙˙˙˙˙˙˙ 49
第五章 結論與建議
5.1 結論˙˙˙˙˙˙˙˙˙˙˙˙˙˙ 53
5.2 建議˙˙˙˙˙˙˙˙˙˙˙˙˙˙ 55
參考文獻
中文部分˙˙˙˙˙˙˙˙˙˙˙˙˙˙ 56
英文部分˙˙˙˙˙˙˙˙˙˙˙˙˙˙ 57
附錄:深度訪談信函˙˙˙˙˙˙˙˙˙ 62
博士研究生簡歷˙˙˙˙˙˙˙˙˙˙˙ 64
圖目錄
圖號 內容 頁次
圖1.1:研究流程˙˙˙˙˙˙˙˙˙˙˙ 10
圖3.1:人力資本架構與會計屬性˙˙˙˙ 31
圖3.2:人力資本揭露架構˙˙˙˙˙˙˙ 36
圖4.1:個案公司組織圖˙˙˙˙˙˙˙˙ 44
圖4.2:個案公司沖壓事業部結構圖˙˙˙ 45
圖4.3:沖壓產品之產製過程˙˙˙˙˙˙ 46
表目錄
表號 內容 頁次
表4.1:個案公司事業部門產品一覽表˙˙˙ 38
表4.2:個案公司與同業營業收入比較表˙˙ 39
表4.3:個案公司與同業毛利率比較表˙˙˙ 39
表4.4:個案公司與同業每股盈餘比較表˙˙ 40
表4.5:個案公司產品毛利表˙˙˙˙˙˙˙ 41
表4.6:人力資本投資自費用中抽離
轉為資產的影響(未考慮攤銷)˙˙˙ 50
一、 中文部分
[1] 王文英,我國製藥業智慧資本重要性之個案研究,「我國產業智慧資本理論與實務論壇」---新經濟下智慧資本之新議題研討會,民國九十一年。
[2] 林宛瑩,我國生物技術產業智慧資本重要性之個案研究,「我國產業智慧資本理論與實務論壇」---新經濟下智慧資本之新議題研討會,民國九十一年。
[3] 許牧彥,行銷科學之後設理論研究,台灣大學商學研究所為出版碩士論文,民國七十七年。
[4] 陳一姍,亞洲12國人力資源大調查-改善人力,挑戰不景氣,天下雜誌,民國九十一年十一月一日,pp.80-88.
[5] 陳依蘋,柯淑貞譯,企業價值報告趨勢預測,資誠教育基金會,民國九十年十一月二十五日,p16.
[6] 曹壽民,梁証揚,鄧秋菊,人力支出價值攸關性之研究,中原大學會計系未發表論文,民國91年。
[7] 彭火樹,我國民生化工產業智慧資本重要性之個案研究─以紡織、食品公司為例,「我國產業智慧資本理論與實務論壇」---新經濟下智慧資本之新議題研討會,民國九十一年。
[8] 劉正田,研發支出資本化之會計基礎股票評價,會計評論,第33期,民國九十年,pp.1-26.
[9] 劉正田,無形資產,成長機會與股票關係之研究,會計評論,第34期,民國九十一年,pp.1-29.
[10] 鄭丁旺,初級會計學,第六版,台北,自行出版,民國八十六年。
二、英文部分
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