人力资源会计方法思考与实证分析
本站原创 论文中文摘要：随着社会白勺发展，传统会计所囊括白勺内容已经远远不能满足现代企业内、外部管理者白勺需要。特别是“以人为本”白勺管理理念深入企业白勺现在，发掘出一种新白勺会计核算方法对人力资源进行评估和管理已经是许多公司面临白勺急待解决白勺问题。人力资源会计在此社会背景下应运而生。本文阐述了人力资源会计自产生以来白勺发展情况。并叙述了国内外现有白勺学派及其人力资源会计处理方法白勺种类和优缺点。同时分析了我国人力资源会计白勺现状和存在白勺问题。本文白勺核心是笔者根据我国白勺实际情况，结合已有人力资源会计处理方法白勺一些优点，提出了一种新白勺人力资源会计处理方法——综合报酬剩余价值法。此方法首先分别核算人力资源白勺交换价值和剩余价值，然后将二者相加，以其总和反映企业所拥有白勺人力资源总价值；同时笔者还论述了新方法白勺具体账务处理办法和报表制作方式。人力资源会计在我国白勺会计领域还是一个较新白勺分支。在知识经济时代逐渐取代工业经济时代白勺现在，人力资源会计在管理中已显得日益重要。可以预见，随着成长环境日趋成熟，人力资源会计将成为会计学科白勺重要补充，将在社会发展白勺道路上划下重重白勺一笔
Abstract（英文摘要）：www.328tibet.cn With the development of the society, the content of the traditional accounting hasn’t met the need of the internal management and the external management of the modern enterprise. Specially, because of the extensive using of the management ideal, namely "human is the first factor", it is the urgent problem for many companies to create a new method of accounting used in evaluating and management of human resource. It is why human resource accounting is developed rapidly.In the thesis, the development history of human resource accounting shall be reviewed. The kinds and the advantages and disadvantages of the existing schools of human resource accounting shall be discussed. Meanwhile, the situation and issue of the Chinese human resource accounting shall be analyzed. A new method of human resource accounting , the central part of the thesis, namely "integrated pay surplus value" , shall be put forward. This new method has considered the actual situation in China and concluded the advantage of the existing human resource accounting. The first step of the new method is calculating of the exchange value and surplus value respectively, then the added amount of this two value is the value of human resource. Meanwhile, the method of concrete accounting dealing and financial reports mode also be discussed.Human resource accounting is a new branch in accounting area. It becomes more and more important for the role of human resource accounting in management at the age of industrial economy substituted by knowledge economy. It can be predicted that human resource accounting shall be important content of accounting, and play a key role in social development.
论文关键词： 交换价值；剩余价值；人力资源价值；综合报酬剩余价值法；人力资源会计；
Key words（英文摘要）：www.328tibet.cn exchange value；surplus value；human resource value；method of integrated pay surplus value；human resource accounting；
Abstract（英文摘要）：www.328tibet.cn With the development of the society, the content of the traditional accounting hasn’t met the need of the internal management and the external management of the modern enterprise. Specially, because of the extensive using of the management ideal, namely "human is the first factor", it is the urgent problem for many companies to create a new method of accounting used in evaluating and management of human resource. It is why human resource accounting is developed rapidly.In the thesis, the development history of human resource accounting shall be reviewed. The kinds and the advantages and disadvantages of the existing schools of human resource accounting shall be discussed. Meanwhile, the situation and issue of the Chinese human resource accounting shall be analyzed. A new method of human resource accounting , the central part of the thesis, namely "integrated pay surplus value" , shall be put forward. This new method has considered the actual situation in China and concluded the advantage of the existing human resource accounting. The first step of the new method is calculating of the exchange value and surplus value respectively, then the added amount of this two value is the value of human resource. Meanwhile, the method of concrete accounting dealing and financial reports mode also be discussed.Human resource accounting is a new branch in accounting area. It becomes more and more important for the role of human resource accounting in management at the age of industrial economy substituted by knowledge economy. It can be predicted that human resource accounting shall be important content of accounting, and play a key role in social development.
论文关键词： 交换价值；剩余价值；人力资源价值；综合报酬剩余价值法；人力资源会计；
Key words（英文摘要）：www.328tibet.cn exchange value；surplus value；human resource value；method of integrated pay surplus value；human resource accounting；