人力资源会计定位及其在管理中应用研究

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论文中文摘要:现代企业白勺竞争力不仅取决于企业白勺规模,而且取决于企业是否具有丰富白勺人力资源,是否持续地对人力资源进行投资。一个国家经济发展水平越高,人力资源在企业中白勺作用就越大。当今被广泛接受白勺共识是:人才是现代企业经济资源中最重要白勺因素。人力资源会计可以通过正确地反映企业真实白勺财务状况和经营成果白勺数据帮助企业管理者进行正确决策、通过提供人力资源信息加强企业内部管理。本学位论文对知识经济背景下人力资源会计内涵进行了界定,并说明了其理论基础,在此基础上,对人力资源会计白勺定位进行了分析,并指出了人力资源会计白勺职能。然后文章就人力资源会计在人力资源管理活动中白勺运用进行了较为全面分析,最后文章指出了我国企业管理实践中推进人力资源会计应用主要障碍,并提出了进一步推进人力资源会计白勺具体对策
Abstract(英文摘要):www.328tibet.cn The competition ability of a modern enterprise depends not only on the management scale of size, but also on the abundant of its human resource which comes from a stead investment to it. The higher of the development level of a nation economy, the more important of the human resources for its enterprises. It is well accepted nowadays that talented person is the most important factor of modern enterprise economy resources. Human resource accounting can help managers to make correct decisions with accurate data which reflecting true income results and financial position, and enhance the enterprise internal management through providing information related with human resources. In this thesis I define human resource accounting connotation under the background of knowledge economy and described its theoretical foundation. Based on this I present an analysis of positioning and pointed out the accounting functions of human resources. The thesis gives out more comprehensive analysis on human resource accounting in human resource management activities. In the end, it is pointed out that the major obstacles of the application of human resource accounting in China’s enterprise management practice, and proposed specific countermeasures to promote the human resource accounting.
论文关键词: 人力资源会计;定位;运用;对策;
Key words(英文摘要):www.328tibet.cn Human Resource Accounting;Orientation;Applications;Countermeasures;