酒店人力资源：会计管理问题研究
本站原创 论文中文摘要：人力资源会计是会计学科的一个崭新分支，目前正处于试验阶段。在我国其研究始于80年代初，至今还未形成一套完整的理论体系和核算体系。以酒店为对象系统地进行人力资源会计研究，在国内外尚未见专题研究成果。本文以酒店人力资源的会计管理问题为论题，从管理会计的角度探讨酒店人力资源的价值运动及作用。全文共分四章。第一章，酒店人力资源会计概论。简要介绍酒店人力资源会计的基本内涵、对象、任务、作用和研究方法。第二章，酒店人力资源会计核算模式。针对酒店人力资源会计确认的基本前提条件，阐述了酒店人力资源会计特有原则。根据酒店人力资源会计计量的特殊性，论述了相应的计量方法及其体系。第三章，酒店人力资源会计信息披露。对酒店人力资源会计信息的披露方式进行了初步设计，并论及信息披露的质量要求。第四章，酒店人力资源会计的应用问题。从酒店人力资源会计管理的角度，探讨了酒店人力资源会计预测与决策、以及激励在酒店人力资源的价值运动过程中的管理作用
Abstract（英文摘要）： The human resource accounting is a wholly new branch of accounting. Nowadays, the research is during the experimental period. In our country, its research may come back to the beginning of 1 980s, up to now, there is yet not a complete set of theory and accounting system. Whether at home or abroad, there is yet no research achrevement of the hotel-oriented human resource accounting.This article takes the accounting management of the hotel-oriented human resource as the proposition, discussing the value motion of the hotel-oriented human resource and its role. It is divided into four chapters. Chapter 1: The general introduction of the hotel-oriented human resource accounting. It briefly introduces the basic connotation, objects, task, function and the study method of the hotel-oriented human resource accounting; Chapter 2: The accounting model for the hotel-oriented human resource accounting. In accordance with the basic presupposition affirmed by the hotel-oriented human resource accounting, the author sets forth the particular principles for the hotel-oriented human resource accounting. In the light of the particularities of the hotel-oriented human resource accounting, it discusses the corresponding measurement method and system. Chapter 3: The information announcement of the hotel-oriented human resource accounting. The author makes a rough design for the information announcement mode and also touches the requirement of quality. Chapter 4: The application of the hotel-oriented human resource accounting. In terms of the hotel-oriented human resource accounting, the author comprehensively discusses the management function of forecast, decision and motivation of the hotel-oriented human resource in the value motion of the hotel-oriented human resource accounting.
论文关键词： 酒店人力资源；核算模式；信息披露；管理；
Key words（英文摘要）： hotel-oriented human resource；accounting model；information announcement；management；
Abstract（英文摘要）： The human resource accounting is a wholly new branch of accounting. Nowadays, the research is during the experimental period. In our country, its research may come back to the beginning of 1 980s, up to now, there is yet not a complete set of theory and accounting system. Whether at home or abroad, there is yet no research achrevement of the hotel-oriented human resource accounting.This article takes the accounting management of the hotel-oriented human resource as the proposition, discussing the value motion of the hotel-oriented human resource and its role. It is divided into four chapters. Chapter 1: The general introduction of the hotel-oriented human resource accounting. It briefly introduces the basic connotation, objects, task, function and the study method of the hotel-oriented human resource accounting; Chapter 2: The accounting model for the hotel-oriented human resource accounting. In accordance with the basic presupposition affirmed by the hotel-oriented human resource accounting, the author sets forth the particular principles for the hotel-oriented human resource accounting. In the light of the particularities of the hotel-oriented human resource accounting, it discusses the corresponding measurement method and system. Chapter 3: The information announcement of the hotel-oriented human resource accounting. The author makes a rough design for the information announcement mode and also touches the requirement of quality. Chapter 4: The application of the hotel-oriented human resource accounting. In terms of the hotel-oriented human resource accounting, the author comprehensively discusses the management function of forecast, decision and motivation of the hotel-oriented human resource in the value motion of the hotel-oriented human resource accounting.
论文关键词： 酒店人力资源；核算模式；信息披露；管理；
Key words（英文摘要）： hotel-oriented human resource；accounting model；information announcement；management；