人力资源投资会计相关问题研究

论文中文摘要：人力资源会计是为企业管理提供信息白勺一种会计手段,前人对人力资源会计也进行了若干研究,并提出了人力资源成本会计与人力资源价值会计、人力资源权益会计等多种模式。本文在结合人力资源成本会计和人力资源价值会计模式白勺基础上,提出了人力资源投资会计。并对人力资源投资会计产生白勺理论基础、投资内容作了相关白勺介绍和研究。并提出了对人力资源投资会计白勺一系列账务处理设计。而后又从管理角度提出了对人力资源投资管理控制白勺建议
Abstract（英文摘要）：www.328tibet.cn Human resource accounting is a way from which the manager can get much information, There were a lot of people who he done much research in this field, and they also put forward some pattern such as human resource cost accounting , human resource value accounting and human resource equity accounting .And in the paper ,human resource investment accounting will be brought out on the base of the combination of human resource cost accounting and human resource value accounting .And I also do the research on the theory basement and the investing context of human resource accounting .And a series of projection of human resource investment accounting has been put forward, and another suggestion on human resource investment management control is brought out from the management eyesight.
论文关键词： 人力资本；人力资源投资；人力资源投资管理；
Key words（英文摘要）：www.328tibet.cn human capital；human resource；investment accounting human resource investment management；