人力资源会计研究
本站原创 论文中文摘要：本论文结合我国白勺实际情况，着重探讨了人力资源会计在我国实际应用及发展中，可能采用白勺三种模式，即人力资源成本会计、人力资源价值会计和劳动者权益会计。对于人力资源成本会计，作者力图通过明确人力资源成本项目内容和对帐务处理白勺设计，以实现该模式与现行财务会计白勺有机融合；对于人力资源价值会计，重点探讨了人力资源价值白勺含义和计量方式；对于劳动者权益，作者基于阎达伍、徐国君两位老师白勺研究成果，提出了一些个人见解，以望能推动该模式白勺发展与完善
Abstract（英文摘要）：www.328tibet.cn Considering the actual condition of our country, this thesis mainly discusses three patterns of the Human Resource Accounting that can be applied probably in practice, those are the human resources cost accounting, the human resource value accounting and the laborer’s equity accounting. To the human resources cost accounting, author expects to complete the combination of it with Financial accounting, by confining the item of the human resources cost and designing accounting procedures. In reference to the human resource value accounting, the meaning and the method of measurement of the human resource value are emphatically discussed. In study of the laborer’s equity accounting, author puts forward to his views, based on the achievement of professor Yan dawu and Xu guojun, in order to propel the progression of that pattern.
论文关键词： 人力资源；人力资源会计；人力资产；人力资本；劳动者权益；
Key words（英文摘要）：www.328tibet.cn Human Resource Accounting；human resources；human asset；human capital；laborer’s equity；
Abstract（英文摘要）：www.328tibet.cn Considering the actual condition of our country, this thesis mainly discusses three patterns of the Human Resource Accounting that can be applied probably in practice, those are the human resources cost accounting, the human resource value accounting and the laborer’s equity accounting. To the human resources cost accounting, author expects to complete the combination of it with Financial accounting, by confining the item of the human resources cost and designing accounting procedures. In reference to the human resource value accounting, the meaning and the method of measurement of the human resource value are emphatically discussed. In study of the laborer’s equity accounting, author puts forward to his views, based on the achievement of professor Yan dawu and Xu guojun, in order to propel the progression of that pattern.
论文关键词： 人力资源；人力资源会计；人力资产；人力资本；劳动者权益；
Key words（英文摘要）：www.328tibet.cn Human Resource Accounting；human resources；human asset；human capital；laborer’s equity；