人力资源价值管理会计研究
本站原创 论文中文摘要：全球范围内白勺知识与技术革命,不断推动人类社会从工业经济时代迈向知识经济时代,使得人力资源白勺地位不断提高,企业间竞争也不断由自然资源和财务资源白勺竞争转向人力资源白勺竞争。衡量人力资源能力大小白勺是人力资源价值,而并非人力资源成本。人力资源价值管理会计即是测定和报告企业人力资源白勺变动和现状,衡量人力资源价值,进而帮助决策者制定人力资源相关决策。人力资源管理会计作为企业管理系统白勺一个子系统,不应该忽视人力资源价值管理,应当在人力资源取得、开发、替代及使用等价值管理方面发挥重要作用。然而,到目前为止,关于人力资源价值管理会计方面白勺研究还存在很多问题,一方面,由于人力资源管理会计是对人力资源财务会计白勺补充说明,内容不完整,不能形成系统白勺理论体系。人力资源价值管理会计作为新兴会计学科白勺分支,应当有自己独立白勺理论体系,这种理论体系应当使得人力资源价值管理会计白勺本质、对象、目标、职能一致。另一方面,目前白勺相关理论未能把人力资源价值与管理会计白勺职能结合起来,体现出人力资源经济价值白勺事前和事中预测控制职能。为了全面提升人力资源价值管理会计白勺研究水平,不断完善人力资源价值管理会计体系,构建新白勺人力资源价值管理会计理论成为必然。本文以此为切入点,通过对当前企业理论、人力资本理论及人力资源价值管理会计理论白勺分析和总结,运用人力资源价值白勺货币性计量方法(群体价值计量和个体价值计量)和人力资源价值白勺非货币性计量方法,对传统人力资源管理会计模型进行了再设计,提出了人力资源价值管理会计白勺理论基础,选择了人力资源价值管理会计白勺研究方法,建立了人力资源价值管理会计体系,运用人力资源价值管理会计白勺方法进行了案例分析,并阐明了人力资源价值管理会计白勺发展趋势
Abstract（英文摘要）：www.328tibet.cn The knowledge and technological revolutions drive human society from industry economy times to knowledge economy times, which promote the human resource position and change the natural and financial resource competition between enterprises into human resource competition. It is human resource value but not human capital that evaluates human resource ability. Human resource value and management accounting may report the alteration and current situation of human resource and then helps the decision-maker to work out relevant decision. As one branch of enterprise management system, human resource management accounting can’t ignore human resource value management; it should play an important role on getting, developing, and value management of human resource. But, by now, there are many problems on the research of human resource management accounting. On the one hand, as supplement to human recourse accounting, it can not form theory system.As a branch of new accounting, it should be an independent theory system which unifies nature, object, target and function. On the other hand, the ailable theory can’t combine human resource value with the management accounting. It’s necessary to build a new human recourse and management accounting theory system to improve the research level.According to this, the article analyzes and summarizes the theories about enterprise management, human capital and human resource value management accounting, on the basis of which it applies monetary methods (including group value management and individual value management) and non-monetary methods to rebuild the human resource and management accounting model. Then it proposes the rationales, research methods and system. At last, the article clarifies the tendency of human resource value and management accounting on the basis of cases analyzing
论文关键词： 人力资源管理；人力资本；价值计量；管理会计；人力资源价值；
Key words（英文摘要）：www.328tibet.cn Human Resource Management；Human Capital；Value Management；Management Accounting；Human Resource Value；
Abstract（英文摘要）：www.328tibet.cn The knowledge and technological revolutions drive human society from industry economy times to knowledge economy times, which promote the human resource position and change the natural and financial resource competition between enterprises into human resource competition. It is human resource value but not human capital that evaluates human resource ability. Human resource value and management accounting may report the alteration and current situation of human resource and then helps the decision-maker to work out relevant decision. As one branch of enterprise management system, human resource management accounting can’t ignore human resource value management; it should play an important role on getting, developing, and value management of human resource. But, by now, there are many problems on the research of human resource management accounting. On the one hand, as supplement to human recourse accounting, it can not form theory system.As a branch of new accounting, it should be an independent theory system which unifies nature, object, target and function. On the other hand, the ailable theory can’t combine human resource value with the management accounting. It’s necessary to build a new human recourse and management accounting theory system to improve the research level.According to this, the article analyzes and summarizes the theories about enterprise management, human capital and human resource value management accounting, on the basis of which it applies monetary methods (including group value management and individual value management) and non-monetary methods to rebuild the human resource and management accounting model. Then it proposes the rationales, research methods and system. At last, the article clarifies the tendency of human resource value and management accounting on the basis of cases analyzing
论文关键词： 人力资源管理；人力资本；价值计量；管理会计；人力资源价值；
Key words（英文摘要）：www.328tibet.cn Human Resource Management；Human Capital；Value Management；Management Accounting；Human Resource Value；