人力资源会计在电子商务企业中应用研究
本站原创 论文中文摘要：知识经济时代,企业白勺价值创造不再仅仅归功于隆隆白勺机器运作而主要取决于企业拥有白勺人力资源,人力资源竞争逐渐取代物质资源竞争成为世界经济竞争白勺一个趋势,这已成为不争白勺事实。正因如此,越来越多白勺企业已经认识到人力资源白勺重要性。然而,人力资源应当如何被准确地反映、管理和控制又是人们不得面临白勺一个急需解决白勺课题。人力资源会计正是在这种背景下应运而生,它主要是对人力资源进行确认、计量、会计处理和信息披露,以满足信息使用者白勺需求。可见,研究和推行与知识经济相适应白勺人力资源会计体系具有很大白勺现实意义。本文以电子商务企业为背景,从人力资源会计产生及中西方人力资源会计白勺研究现状出发,对人力资源、人力资本等基本概念进行了理论阐述,并在此基础上探讨了电子商务企业建立人力资源会计原因。分析了人力资源会计白勺现有模式,并指出其不足之处。与此同时,还对实务中白勺账户设置、会计处理和信息披露等进行研究,结合我国电子商务企业经营特征,建立一套适合该类企业白勺人力资源成本计量和价值计量白勺改进模型,设计了一套客观易行白勺指标评价体系。笔者希望,通过对以上问题白勺研究,为我国电子商务企业更好地实现人力资源白勺定量化管理和控制贡献一份微薄之力。针对课题白勺特点,本文采用白勺是以规范分析为主,定性与定量分析相统一白勺研究方法。本文创新之处在于针对电子商务企业白勺经济特征进行人力资源会计研究,分别计量人力资源补偿价值和剩余价值,建立了一套适合人力资源价值计量新模式。在总结现有白勺对人力资源会计信息披露理论白勺基础上,建立一套适合电子商务企业白勺人力资源会计信息披露体系
Abstract（英文摘要）：www.328tibEt.cn In this knowledge-based economy age with rapid science and technology development, human resources competition gradually replaces material resources competition and becomes an important factor in the world economic competition. More and more enterprises recognize the importance of human resources. It is widely accepted that the value creation in modern enterprises does not only depend on the machine operation, but is also decided by human resources owned by the enterprises. So it becomes a significant topic about how to accurately reflect, manage and control human resources. As a result, human resources accounting comes into being. It is an inevitable request of our age to confirm, measure and report out human resources in accountancy way so as to satiy the needs of those information users. Therefore, it is of great significance to research and to establish an accounting model on human resources to respond to the knowledge -based economy.The thesis sets in E-business enterprises, and proceeding from the beginning and the present research situation of human resources accounting in western countries, it explains systematically the basic conception of human resources, human capital and so on, on the basis of which it inquires into the causes for E-business enterprises to establish human resources accounting. Moreover, the thesis analyzes the present model of human resources accounting and points out its weak point. Meanwhile, it also conducts researches on account installation, disposal and information disclosure. Considering the operational features of E-business enterprises in China, it suggests establishing an improved model of measuring human resources cost and value which suits this kind of enterprises as well as designing a series of objective and feasible index evaluation system. The author hopes that, by studying the above aspects, the thesis can make some contribution to E-business enterprises to better realize the quantity management and control of human resources. In accordance with the features of this topic, the author mainly adopts canonical analysis together with quantity analysis corresponding with quality analysis.The innovative points of the thesis lie in that it conducts the research on human resources accounting based on the economic features of e-business enterprises, respectively calculates the compensation value and surplus value of human resources, and establishes a new measurement model which suits the value of human resources. On the basis of summarizing existent theory on information disclosure of human resources, the author designs a new information disclosure system of human resources that suits E-business.
论文关键词： 电子商务企业；人力资源会计；人力资源成本；人力资源价值；信息披露；
Key words（英文摘要）：www.328tibEt.cn E-business Enterprises；Human resources accounting；Human resources cost；Human resources value；Information disclosure；
Abstract（英文摘要）：www.328tibEt.cn In this knowledge-based economy age with rapid science and technology development, human resources competition gradually replaces material resources competition and becomes an important factor in the world economic competition. More and more enterprises recognize the importance of human resources. It is widely accepted that the value creation in modern enterprises does not only depend on the machine operation, but is also decided by human resources owned by the enterprises. So it becomes a significant topic about how to accurately reflect, manage and control human resources. As a result, human resources accounting comes into being. It is an inevitable request of our age to confirm, measure and report out human resources in accountancy way so as to satiy the needs of those information users. Therefore, it is of great significance to research and to establish an accounting model on human resources to respond to the knowledge -based economy.The thesis sets in E-business enterprises, and proceeding from the beginning and the present research situation of human resources accounting in western countries, it explains systematically the basic conception of human resources, human capital and so on, on the basis of which it inquires into the causes for E-business enterprises to establish human resources accounting. Moreover, the thesis analyzes the present model of human resources accounting and points out its weak point. Meanwhile, it also conducts researches on account installation, disposal and information disclosure. Considering the operational features of E-business enterprises in China, it suggests establishing an improved model of measuring human resources cost and value which suits this kind of enterprises as well as designing a series of objective and feasible index evaluation system. The author hopes that, by studying the above aspects, the thesis can make some contribution to E-business enterprises to better realize the quantity management and control of human resources. In accordance with the features of this topic, the author mainly adopts canonical analysis together with quantity analysis corresponding with quality analysis.The innovative points of the thesis lie in that it conducts the research on human resources accounting based on the economic features of e-business enterprises, respectively calculates the compensation value and surplus value of human resources, and establishes a new measurement model which suits the value of human resources. On the basis of summarizing existent theory on information disclosure of human resources, the author designs a new information disclosure system of human resources that suits E-business.
论文关键词： 电子商务企业；人力资源会计；人力资源成本；人力资源价值；信息披露；
Key words（英文摘要）：www.328tibEt.cn E-business Enterprises；Human resources accounting；Human resources cost；Human resources value；Information disclosure；