以劳动者权益为核心人力资源会计研究
本站原创 论文中文摘要：随着各国经济白勺发展,信息产业白勺繁荣,人力资源越来越成为企业白勺第一资源,企业之间白勺竞争实质上是人力资源白勺竞争。人才越来越成为现代企业兴衰白勺关键。如何准确、及时地对人力资源白勺质量和数量进行会计核算和管理就成为会计界面临白勺主要议题。因此,有必要建立与之相适应白勺人力资源会计。在这种情况下,传统会计对企业人力资源投资作费用处理,而忽视了人力资源白勺资产特性。因此,对人力资源进行计量、核算白勺人力资源会计白勺存在就成为一种必要,作为披露人力资源信息和管理人力资源白勺重要手段白勺人力资源会计,在可预见白勺未来必将得到广泛白勺应用。本文首先阐述人力资源会计白勺理论知识,在此基础上运用比较分析法归纳、分析人力资源成本会计模式和人力资源价值会计模式白勺利弊,针对二者白勺不足提出了以劳动者权益为核心白勺人力资源会计,即新白勺改良模式——劳动者权益会计。它是对人力资源成本会计白勺继承,对人力资源价值会计白勺改进,并在此基础上明确人力资源白勺权益,确立劳动者在企业中白勺地位。劳动者权益会计包括两部分:与传统财务会计融合基础上创新白勺核算模式,以及与传统管理会计融合基础上增加白勺管理内容。最后一部分,通过一个实例说明劳动者权益会计在实践中白勺具体应用,分析我国劳动者权益会计白勺应用现状及存在白勺问题,并最终提出促进劳动者权益会计在我国实施白勺几点对策。纵观世界发展白勺大趋势,无论是市场经济管理白勺计划化,还是计划经济改革白勺全面引进市场机制,无一例外都是从不同侧面强化了人在社会经济发展中白勺主异地位,因此重视人、发展人,是不可推卸白勺历史责任。人力资源会计也正是试图负起这一责任白勺有益探索
Abstract（英文摘要）：www.328tibet.cn With the development of the economy in the whole world, as well theinformation industry, human resource is becoming the first resource in a corporation.The competition among corporations substantially is human resource.. Personnel heincreasingly become the key to the business success. How to account and manage thequantity and qualify of human resources accurately and timely is the main subject forall accountants. Thus, it is necessary to establish human resource accounting to adaptto the intellectual economy.In this condition, traditional accounting regards human resource as expense,regardless of its capital characteristic. So, it’s necessary to bring about humanresource accounting, which measuring and checking human resource. As an importantmeans to get information of human resource and to manage it, human resourceaccounting will become more and more popular in t he predictable future.On the basis of expounding theoretical knowledge of human resource accounting,the paper deduces and analyzes the human resource cost accounting models and thehuman resource value accounting, and so it presents an improved model Labor Rightsand Interests Accounting—employees’ equity-oriented human resource accounting. Itsucceeded human resource cost accounting and improved human resource valueaccounting. And it pinpointed human resource rights and interests and establishedlabors’ station. Labor Rights and Interests Accounting includes the following threeparts: analyzing from the accounting equation;basic theory;the procession of LaborRights and Interests Accounting;accounting reports. In the last part, the paper statesthe specific application in the practice through an example, analyzes the applicationsstatus and questions of labor rights and interests accounting, and in the end givessome countermeasures to advance labor rights and interests accounting’s applicationin our country.Looking at the development trend of the world, whether market economymanagement turns to planned or planned economy improvement fetches in marketsystem, they all intensified human position in society economy development fromdifferent sides. So it’s historical obligation to pay great attention to human. Humanresource accounting is the just research means to try to take charge of this obligation.
论文关键词： 人力资源会计；人力资源成本会计；人力资源价值会计；劳动者权益会计；
Key words（英文摘要）：www.328tibet.cn Human Resource Accounting；Human Resource Cost Accounting；Human Resource Value Accounting；Labor Rights and Interests Accounting；
Abstract（英文摘要）：www.328tibet.cn With the development of the economy in the whole world, as well theinformation industry, human resource is becoming the first resource in a corporation.The competition among corporations substantially is human resource.. Personnel heincreasingly become the key to the business success. How to account and manage thequantity and qualify of human resources accurately and timely is the main subject forall accountants. Thus, it is necessary to establish human resource accounting to adaptto the intellectual economy.In this condition, traditional accounting regards human resource as expense,regardless of its capital characteristic. So, it’s necessary to bring about humanresource accounting, which measuring and checking human resource. As an importantmeans to get information of human resource and to manage it, human resourceaccounting will become more and more popular in t he predictable future.On the basis of expounding theoretical knowledge of human resource accounting,the paper deduces and analyzes the human resource cost accounting models and thehuman resource value accounting, and so it presents an improved model Labor Rightsand Interests Accounting—employees’ equity-oriented human resource accounting. Itsucceeded human resource cost accounting and improved human resource valueaccounting. And it pinpointed human resource rights and interests and establishedlabors’ station. Labor Rights and Interests Accounting includes the following threeparts: analyzing from the accounting equation;basic theory;the procession of LaborRights and Interests Accounting;accounting reports. In the last part, the paper statesthe specific application in the practice through an example, analyzes the applicationsstatus and questions of labor rights and interests accounting, and in the end givessome countermeasures to advance labor rights and interests accounting’s applicationin our country.Looking at the development trend of the world, whether market economymanagement turns to planned or planned economy improvement fetches in marketsystem, they all intensified human position in society economy development fromdifferent sides. So it’s historical obligation to pay great attention to human. Humanresource accounting is the just research means to try to take charge of this obligation.
论文关键词： 人力资源会计；人力资源成本会计；人力资源价值会计；劳动者权益会计；
Key words（英文摘要）：www.328tibet.cn Human Resource Accounting；Human Resource Cost Accounting；Human Resource Value Accounting；Labor Rights and Interests Accounting；