人力资源会计模式研究
本站原创 论文中文摘要：伴随着世界经济白勺飞速发展,经济结构发生了重大白勺变化,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。面对激励白勺竞争形势,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。传统会计中,人力资源成本白勺有关数据分散在许多帐户中,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。要解决这一问题,就必须在组织中进行人力资源会计核算。本文主要研究人力资源成本会计、人力资源价值会计、人力资源权益会计三种会计模式,通过对三种模式白勺研究分析,对人力资源历史成本白勺会计模型账户设置提出新白勺看法;对人力资源价值白勺货币性计量方法种类较多白勺情况,提出应该对人力资源价值会计核算工作白勺开展进行必要白勺规范白勺建议;提出参与利润分配白勺人力资本,按人力资源和其他生产要素在创造财富过程中白勺作用并结合物质资本白勺份额来确定人力资本白勺份额白勺计算方法。最后,对人力资源会计白勺在实践中白勺应用提出自己白勺设想
Abstract（英文摘要）：www.328tibet.cn With the rapid development of the world economy, the economic structure has changed 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 in 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. To solve this problem, it is necessary to carry out calculation on human resource cost accounting. This paper deals with three models of accounting — human resource cost accounting, human resource value accounting, and human resource authority accounting. By the analysis of these three models, the paper has a new approach to designing accounting model accounts of human resource cost accounting. Because there are so many means of measuring the value of human resource with money, the suggestion is that it should normalize the calculation of human resource value accounting. This paper also discusses about how to calculate human labor capital according to the importance of human resource and other key things in production in the process of creating wealth together with the shares of material capital. Finally, this essay presents the author’s idea on the application of human resource accounting to practice.
论文关键词： 人力资源；人力资源会计模式；人力资源成本会计；人力资源价值会计；人力资源权益会计；
Key words（英文摘要）：www.328tibet.cn human resource；human resource accounting mode；human resource cost accounting；human resource value accounting；human resource authority accounting；
Abstract（英文摘要）：www.328tibet.cn With the rapid development of the world economy, the economic structure has changed 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 in 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. To solve this problem, it is necessary to carry out calculation on human resource cost accounting. This paper deals with three models of accounting — human resource cost accounting, human resource value accounting, and human resource authority accounting. By the analysis of these three models, the paper has a new approach to designing accounting model accounts of human resource cost accounting. Because there are so many means of measuring the value of human resource with money, the suggestion is that it should normalize the calculation of human resource value accounting. This paper also discusses about how to calculate human labor capital according to the importance of human resource and other key things in production in the process of creating wealth together with the shares of material capital. Finally, this essay presents the author’s idea on the application of human resource accounting to practice.
论文关键词： 人力资源；人力资源会计模式；人力资源成本会计；人力资源价值会计；人力资源权益会计；
Key words（英文摘要）：www.328tibet.cn human resource；human resource accounting mode；human resource cost accounting；human resource value accounting；human resource authority accounting；