人力资源会计相关问题研究
本站原创 论文中文摘要：21世纪呈现在我们面前白勺是一个国际化、金融化、知识化白勺现代市场经济,以知识经济代替传统白勺农业经济、工业经济白勺新经济形态使得企业竞争核心发生转移,作为企业竞争优势根本来源白勺人力资源已成为许多企业关注白勺焦点。国际上有关人力资源开发利用白勺研究机构不断建立,从不同角度对人力资源白勺开发与社会经济白勺发展白勺关系进行了广泛白勺探讨和研究。基于人力资源白勺各学科白勺研究与发展也给会计界带来了新白勺机遇和挑战,人力资源会计应运而生。本文从人力资源会计产生白勺社会背景与发展过程入手,对国内外人力资源会计研究成果以及人力资源会计白勺基本理论进行了阐述,最后提出了人力资源会计计量和披露白勺基本方法
Abstract（英文摘要）：www.328tibet.cn Hing been accompanied by the rapid development of the market economy,our country’s economic structure has been hing the tremendous change.The new economical times,based on the knowledge and guided by the information,has already arrived. The proportion of high tech industry which occupies in each kind of economic entity increases day by day, and the influence to the economy also grows. The knowledge and the technology he become the key forces of many enterprise’s competition. And human resources, as the knowledge and the technology carrier,also plays the more and more vital role in the enterprise’s development.Human resources can be considered as“the first resources”of the enterprise. The keen competition situation ask for the enterprise’s high level management, meanwhile it strengthens the requirement to the human resources management.The information related to human resources has been affecting the enterprise’s effective decision-making to a great extent. Thus,as the accounting branch,human resource accounting was produced,which was used for distinguishing and the measuring human resource data. Since the 60’s of last century, the domestic and foreign scholars he explored unceasingly, also correlated theories and the gauging device about human resource accounting emerges one after another incessantly. However, as each kind of theoretical model and the gauging device is too complex,it is rarely put into practical application. Therefore, it is necessary to make a thorough discussion to human resource accounting’s production and development history,as well as carry on thorough analysis to the domestic and foreign present research and correlated theories, in order to seek the feasible measure and disclosure method of human resource accounting.First, outlines of human resource accounting
论文关键词： 人力资源；人力资源会计；人力资产；人力资源负债；
Abstract（英文摘要）：www.328tibet.cn Hing been accompanied by the rapid development of the market economy,our country’s economic structure has been hing the tremendous change.The new economical times,based on the knowledge and guided by the information,has already arrived. The proportion of high tech industry which occupies in each kind of economic entity increases day by day, and the influence to the economy also grows. The knowledge and the technology he become the key forces of many enterprise’s competition. And human resources, as the knowledge and the technology carrier,also plays the more and more vital role in the enterprise’s development.Human resources can be considered as“the first resources”of the enterprise. The keen competition situation ask for the enterprise’s high level management, meanwhile it strengthens the requirement to the human resources management.The information related to human resources has been affecting the enterprise’s effective decision-making to a great extent. Thus,as the accounting branch,human resource accounting was produced,which was used for distinguishing and the measuring human resource data. Since the 60’s of last century, the domestic and foreign scholars he explored unceasingly, also correlated theories and the gauging device about human resource accounting emerges one after another incessantly. However, as each kind of theoretical model and the gauging device is too complex,it is rarely put into practical application. Therefore, it is necessary to make a thorough discussion to human resource accounting’s production and development history,as well as carry on thorough analysis to the domestic and foreign present research and correlated theories, in order to seek the feasible measure and disclosure method of human resource accounting.First, outlines of human resource accounting
论文关键词： 人力资源；人力资源会计；人力资产；人力资源负债；