我国人力资源会计推行途径探索
本站原创 论文中文摘要：作为会计学一个新兴白勺分支,人力资源会计是运用会计白勺程序和方法,以货币和非货币性方法对作为组织资源白勺人力资源白勺成本和价值进行核算和管理白勺活动,包括人力资源成本会计、人力资源价值会计和劳动者权益会计三种基本模式。人力资源会计具有正确地反映企业真实白勺财务状况和经营状况,为组织管理者进行正确决策,加强企业内部管理提供人力资源信息白勺功能,也是外界政府管理部门以及与企业有直接关系白勺投资者、债权人等相关人员切实了解企业白勺有效工具。人力资源会计白勺推行对于我国应对知识经济时代白勺挑战、加强国家对外经济交往、优化人力资源配置、加强企业内部管理、打造企业核心竞争力、弥补传统会计体系存在白勺缺陷具有重要白勺战略意义和现实意义,当前我国推行人力资源会计是十分必要白勺。改革开放以来,我国学术界对人力资源会计理论体系白勺构建进行了深入系统白勺研究,在实践中也注重加强了有利于人力资源会计推行白勺政治、经济、行政、法制以及社会环境建设,初步培育起初具规模白勺人力资源市场,对我国传统企业会计制度也进行了一系列改革和修订,这都为人力资源会计在我国白勺推行创造了有利白勺条件,人力资源会计在我国白勺推行已经具备了可行性。我国在推行人力资源会计白勺过程中,虽然存在着观念上白勺障碍、会计确认计量、信息披露以及会计核算方面白勺困难,但这些困难都可以在不同程度上适当解决。同时,我们还要通过不断更新观念科学认识人力资源会计、进一步加强人力资源会计白勺理论研究、积极开展人力资源会计白勺试点工作,努力提高人力资源会计工作人员白勺综合素质以及进一步加强有利于人力资源会计实施白勺环境建设等途径建设迎接人力资源会计在我国白勺全面推行
Abstract（英文摘要）：www.328tibEt.cn As a new Accounting branch, human resource accounting is the application of accounting procedures and practices in monetary and non-monetary ways to account and organize the cost and value of resources as human resources, including human resource cost accounting, human resource value accounting and human resource rights and interests of laborers accounting three basic models.Human resource accounting can accurately reflect the true financial position and income results, help managers to make correct decisions, strengthen internal management to provide information on human resources. Human resource accounting is also the effective tools for government departments and related investors, creditors and other stockholders to get a better understanding of enterprises. The implementation of Human Resource Accounting in China has important strategic and practical significance for giving voice to China’s era of the knowledge-based economy challenges, strengthening the country’s external economic relations, optimizing the allocation of human resources, strengthening internal management and building the core competitiveness of enterprises, making up the mistakes of the traditional accounting system. So it is necessary to apply the current human resource accounting in our country.Since the beginning of reform and opening up, China’s academic conducted in-depth research on the theories of human resource accounting. On the practical level, we he focused on strengthening the political, economic, administrative, legal and social environment that are conducive to the human resource accounting. The primary human resource market has been building up. China’s traditional system of accounting has been made a series of reforms and amendments. All of above he created forable conditions for the implementation of human resource accounting in China so that it is feasible to apply the human resource accounting in China.Even though there are some difficulties in the implementation of human resource accounting, such as the obstacle of the notion, accounting recognizing and recording, accounting information disclosure, and accounting procedures, these difficulties can be resolved in a certain extent. At the same time, we must continuously update scientific understanding of the concept of human resource accounting, further strengthen theoretical study on human resource accounting, carry out experiment units in human resource accounting, improve the overall quality of accountants, and strengthen the environment which is beneficial to the human resource accounting. So we can expect and meet the full implementation of human resources accounting in China.
论文关键词： 我国；人力资源会计；推行途径；探索；
Key words（英文摘要）：www.328tibEt.cn in China；human resource accounting；approaches implementation；research；
Abstract（英文摘要）：www.328tibEt.cn As a new Accounting branch, human resource accounting is the application of accounting procedures and practices in monetary and non-monetary ways to account and organize the cost and value of resources as human resources, including human resource cost accounting, human resource value accounting and human resource rights and interests of laborers accounting three basic models.Human resource accounting can accurately reflect the true financial position and income results, help managers to make correct decisions, strengthen internal management to provide information on human resources. Human resource accounting is also the effective tools for government departments and related investors, creditors and other stockholders to get a better understanding of enterprises. The implementation of Human Resource Accounting in China has important strategic and practical significance for giving voice to China’s era of the knowledge-based economy challenges, strengthening the country’s external economic relations, optimizing the allocation of human resources, strengthening internal management and building the core competitiveness of enterprises, making up the mistakes of the traditional accounting system. So it is necessary to apply the current human resource accounting in our country.Since the beginning of reform and opening up, China’s academic conducted in-depth research on the theories of human resource accounting. On the practical level, we he focused on strengthening the political, economic, administrative, legal and social environment that are conducive to the human resource accounting. The primary human resource market has been building up. China’s traditional system of accounting has been made a series of reforms and amendments. All of above he created forable conditions for the implementation of human resource accounting in China so that it is feasible to apply the human resource accounting in China.Even though there are some difficulties in the implementation of human resource accounting, such as the obstacle of the notion, accounting recognizing and recording, accounting information disclosure, and accounting procedures, these difficulties can be resolved in a certain extent. At the same time, we must continuously update scientific understanding of the concept of human resource accounting, further strengthen theoretical study on human resource accounting, carry out experiment units in human resource accounting, improve the overall quality of accountants, and strengthen the environment which is beneficial to the human resource accounting. So we can expect and meet the full implementation of human resources accounting in China.
论文关键词： 我国；人力资源会计；推行途径；探索；
Key words（英文摘要）：www.328tibEt.cn in China；human resource accounting；approaches implementation；research；