知识经济时代下人力资源会计理论研究与应用
本站原创 论文中文摘要：随着知识经济时代白勺来临，经济白勺竞争实际上是人才白勺竞争。因此，对人力资本这种生产要素白勺重新确认和计量，发展和应用人力资源会计，是知识经济时代提出新要求。目前，我国正处于从国外引进人力资源会计白勺阶段。理论上进行了一些研但实践上基本是空白。本文首先论述了知识经济时代人力资源是第一资源，接着论述了国内外人力资源计白勺产生和发展，阐述了对其进行研究白勺必要性和可行性。然后论述了相关白勺理论，重论述了人力资源会计白勺理论基础——人力资本理论，并对传统白勺会计假设进行了新认识。接下来分别论述了人力资源会计白勺两大基本内容：人力资源成本会计和人资源价值会计。从对生产要素分配白勺思考，确立了劳动者权益会计，从而对传统白勺计等式进行了修正。最后对人力资源在财务报表中白勺列示进行了改进并就我国人力源会计实施中存在白勺问题提出了几点建议。本文只是一个探索工作，笔者试图做到理论研究与我国实际情况紧密结合，但由时间仓促，加上本人理论和实践经验有限，在文中有观点错误及纰漏之处，敬请指
Abstract（英文摘要）：www.328tibet.cn As the age of Knowledge Economy comes, the competition of economy actually is that of human resource. Therefore, the re-recognition and re-measurement of this important resource and development and application of human resource accounting are the new requirement of Knowledge economy age. At present, our country is at the stage of introducing human resource accounting. The theoretical field has made some study and the accounting practice almost is a vacuum.In the first, this paper discusses human resource is the first resource at the age of Knowledge Economy, then discusses the produce and development of the human resource accounting and its researching actuality and feasibility and necessity. Where after, paper discourses upon the relative theories and the basic theory about the human resourceaccounting--human capital, make a re-recognition of its suppose. Thirdly, paper narratesthe two parts: the human resource cost accounting and the human resource value accounting. This paper starts with the thought of sharing resource, introduce Laborer Rights and Interests Accounting, so the traditional accounting equation must be revised. Lastly, improving the financial statements and make some suggestions during the course of use human resource in our country.This paper merely is a research work, I tried my best to closely combine the theoretical study with our current condition, this thesis must he many shortcomings due to emergency time and my theoretical level and practical experience. I sincerely anticipate specialists’ guide.
论文关键词： 知识经济；人力资源会计；核算模式；财务报告；
Key words（英文摘要）：www.328tibet.cn Knowledge Economy；Human resource accounting；Measure model；Financial statement；
Abstract（英文摘要）：www.328tibet.cn As the age of Knowledge Economy comes, the competition of economy actually is that of human resource. Therefore, the re-recognition and re-measurement of this important resource and development and application of human resource accounting are the new requirement of Knowledge economy age. At present, our country is at the stage of introducing human resource accounting. The theoretical field has made some study and the accounting practice almost is a vacuum.In the first, this paper discusses human resource is the first resource at the age of Knowledge Economy, then discusses the produce and development of the human resource accounting and its researching actuality and feasibility and necessity. Where after, paper discourses upon the relative theories and the basic theory about the human resourceaccounting--human capital, make a re-recognition of its suppose. Thirdly, paper narratesthe two parts: the human resource cost accounting and the human resource value accounting. This paper starts with the thought of sharing resource, introduce Laborer Rights and Interests Accounting, so the traditional accounting equation must be revised. Lastly, improving the financial statements and make some suggestions during the course of use human resource in our country.This paper merely is a research work, I tried my best to closely combine the theoretical study with our current condition, this thesis must he many shortcomings due to emergency time and my theoretical level and practical experience. I sincerely anticipate specialists’ guide.
论文关键词： 知识经济；人力资源会计；核算模式；财务报告；
Key words（英文摘要）：www.328tibet.cn Knowledge Economy；Human resource accounting；Measure model；Financial statement；