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本文从人力资源会计的角度分析了“平安保险天价年薪”的实质,即“对人力资本价值与人力资源权益的确认”。知识经济背景下,它代表着一种先进、科学的人力资源管理思想,是合法合理的。但现行会计制度下,却不合国情。这一方面需要有关部门因势利导,完善相关法律法规;另一方面需要企业在追求效率的同时,兼顾公平,担负起自己的社会责任,共建和谐社会。
From the perspective of human resources accounting, this paper analyzes the essence of “peace insurance sky-price annual salary”, that is “confirmation of the value of human capital and human resources ”. Under the background of knowledge economy, it represents an advanced and scientific thought of human resources management that is legal and reasonable. However, under the current accounting system, it is not in line with national conditions. On the one hand, it needs the relevant departments to take advantage of the situation and improve related laws and regulations. On the other hand, companies need to be fair, take responsibility for their own social responsibility, and build a harmonious society while pursuing efficiency.