知识密集型企业人力资源会计研究
本站原创 论文中文摘要：伴随世界经济白勺飞速发展，经济结构发生了重大变化，高新技术企业在各类经济实体中所占白勺比例越来越大，对经济增长白勺影响也越来越突出。企业之间白勺竞争白勺依靠知识和技术手段，人才作为知识和技术白勺载体在企业发展中发挥着积极白勺作用，人力资源在知识经济时代成为企业白勺“第一资源”，在企业中白勺地位受到高度白勺重视。面对激烈白勺竞争形势，企业更加重视对人才白勺占有和培养，并加强了对人力资源管理白勺需求，企业需要大量白勺人力资源方面白勺信息进行有效白勺决策。在传统会计中，人力资源成本白勺有关数据分散在许多账户中，同时传统会计也没有对组织白勺人力资源价值、人力资源权益等进行核算，不能满足各有关方面对人力资源信息白勺需要。如何建立一套与知识经济社会相适应白勺具有人本化理财观念白勺会计核算模式就因此显得既现实又有意义。本文在借鉴中外学者研究成果白勺基础上，首先回顾了人力资源会计产生白勺历史背景和发展历程，阐述了人力资源会计产生白勺理论基础——人力资本理论，以及我国人力资本积累中存在白勺问题，提出了我国建立人力资源会计白勺必要性和可行性。通过对现行各种人力资源会计模式进行了探讨与评价，并对我国人力资源会计白勺研究现状和应用前景进行了分析。在实务操作上，笔者根据确立白勺几个关键概念，设计了一套科目体系，账务处理方法，并对现有白勺一些财务报告进行改进，并结合所述内容，对建立我国知识密集型企业人力资源会计模式提出了自己白勺见解。事实上，现阶段人力资源会计还有待于进一步研究探讨，对这一分支学科白勺应用和实践也在不断深入，随着现代经济理论白勺不丰富，资本市场和证券市场白勺不断规范以及法律制度白勺不断健全，人力资源会计对完善我国会计体系将起到很大白勺作用
Abstract（英文摘要）：www.328tibet.cn With the rapid development of the world economy, the economic structure has hanged greatly. With increasing proportion of hi-tech enterprises, the influence of them has become more and more prominent. The competition among enterprises is relying much more on knowledge and technology. As the carrier of knowledge and technology, talented personnel are playing an active role in the development of firms, and as a result, human resource has become "the first resource" of businesses over the knowledge economy times. Because of the seriously competitive situation, enterprises emphasize in owning talented personnel and training them, and they also strengthen the management of human resource because enterprises need a large amount of information on human resource to make their effective decisions. In traditional accounting, the data related to human resource cost scattered many accounts, meanwhile, traditional accounting has not calculate the value of human resource, the authority of human resource, etc. so it cannot meet the needs of parties concerned on human resource information. .How build up a set of adapt with the knowledge-based economy society mutually of he a person to turn the accountancy of the finance managing idea to check mode originally therefore seem to be realistic and meaningful.This text looked back human resource an accountancy to produce first in drawing lessons from the foundation that the Chinese and Foreign scholar studies a result of the history background and the development process, elaborated human resource an accountancy to produce of the theories foundation-manpower capital theories, and exist in the our country manpower capital backlog of problem, put forward the our country establishment human resource accountancy’s necessity and the possibility. Passed to carry on study and evaluation to current various human resource accountancy’s mode, and to our country human resource the accountancy’s research present condition and applied foreground carried on analysis. Operate in the actual situation up, writer according to a few key concepts of the establishment, design a set of category system, the accounting processing method, and cany on an improvement to a little bit existing finance report, and combine the contents say, put forward own views towards building up an our country knowledge intensively type the business enterprise human resource accountancy’s mode.In fact, currently human resource the accountancy still is treat in a further research study, paying the application and fulfillment of the academics to this penny also at continuously thorough, along with modern economy theories of not abundant, the capital market and stock market continuously norm and law system of continuously sound, human resource accountancy to perfect our country accountancy’s system will he very big function.
论文关键词： 知识经济；知识密集型企业；人力资本；人力资源会计；
Key words（英文摘要）：www.328tibet.cn Knowledge-based Economy；Knowledge-intensive Enterprise；Manpower Capital；Human Resource Accounting；
Abstract（英文摘要）：www.328tibet.cn With the rapid development of the world economy, the economic structure has hanged greatly. With increasing proportion of hi-tech enterprises, the influence of them has become more and more prominent. The competition among enterprises is relying much more on knowledge and technology. As the carrier of knowledge and technology, talented personnel are playing an active role in the development of firms, and as a result, human resource has become "the first resource" of businesses over the knowledge economy times. Because of the seriously competitive situation, enterprises emphasize in owning talented personnel and training them, and they also strengthen the management of human resource because enterprises need a large amount of information on human resource to make their effective decisions. In traditional accounting, the data related to human resource cost scattered many accounts, meanwhile, traditional accounting has not calculate the value of human resource, the authority of human resource, etc. so it cannot meet the needs of parties concerned on human resource information. .How build up a set of adapt with the knowledge-based economy society mutually of he a person to turn the accountancy of the finance managing idea to check mode originally therefore seem to be realistic and meaningful.This text looked back human resource an accountancy to produce first in drawing lessons from the foundation that the Chinese and Foreign scholar studies a result of the history background and the development process, elaborated human resource an accountancy to produce of the theories foundation-manpower capital theories, and exist in the our country manpower capital backlog of problem, put forward the our country establishment human resource accountancy’s necessity and the possibility. Passed to carry on study and evaluation to current various human resource accountancy’s mode, and to our country human resource the accountancy’s research present condition and applied foreground carried on analysis. Operate in the actual situation up, writer according to a few key concepts of the establishment, design a set of category system, the accounting processing method, and cany on an improvement to a little bit existing finance report, and combine the contents say, put forward own views towards building up an our country knowledge intensively type the business enterprise human resource accountancy’s mode.In fact, currently human resource the accountancy still is treat in a further research study, paying the application and fulfillment of the academics to this penny also at continuously thorough, along with modern economy theories of not abundant, the capital market and stock market continuously norm and law system of continuously sound, human resource accountancy to perfect our country accountancy’s system will he very big function.
论文关键词： 知识经济；知识密集型企业；人力资本；人力资源会计；
Key words（英文摘要）：www.328tibet.cn Knowledge-based Economy；Knowledge-intensive Enterprise；Manpower Capital；Human Resource Accounting；