人力资源会计在麦趣尔公司的应用.doc

目 录 摘 要 I ABSTRACT II 第一章 知识经济与人力资源会计 1 1.1 知识经济 1 1.2人力资源会计的概念 1 第二章 人力资源会计建立的必要性 4 2.1人力资源会计建立的必要性 4 2.2 人力资源会计实施的可能性 5 第三章 人力资源会计在麦趣尔公司中的运用 6 3.1 人力资源会计的确认 7 3.2 人力资源会计的计量 8 3.3 麦趣尔公司人力资源会计的账务处理 9 3.4 财务报表的改进 10 3.5 案例总结和启示 11 第四章 人力资源会计存在的问题及解决对策 12 4.1 存在的问题 12 4.2 解决方案 12 总 结 15 参考文献 16 致 谢 17 摘 要 知识经济的到来，使人力资源管理问题日益突出，与此同时，人力资源会计已日益受到会计界的重视。人力资源会计代随着人力资本理论的成熟而诞生以来，已形成了较为完善理论体系，但是目前人力资源会计在企业的应用还存在着很大的困难，与企业加强人力资源管理对信息的需求形成了巨大的矛盾。 是一个大型企业产品中的知识含量不断提高，随着，提高产品附加值是参与世界经济一体化的必由之路，由此人力资源无可置疑地成为企业重要的资源。人力资源的产出能力是管理的函数，有效的人力资源管理制度，会计是不可或缺的组成部分。ABSTRACT Knowledge economy, so that human resource management issues become increasingly prominent, at the same time, human resources accounting has been growing attention by the accounting profession.Human resource accounting 60 years since the 20th century, with the maturity of human capital theory since the birth, has formed a relatively complete theoretical system, human resources, but at present the application of accounting in business, there are still great difficulties, and enterprises to strengthen human resource managementformed on the information needs of a huge contradiction.Xinjiangs largest dairy companies Maiquer is a large enterprise, the knowledge content of products, continuously improve, with the rapid economic development, enhance value-added products is Maiquer the only way to participate in world economic integration, human resources, thusno doubt become an important resource enterprises.Output capacity of human resources management functions, effective human resource management systems, human resource accounting is an integral part.Therefore, the application of human resource accounting has become a very important contemporary issues. This article Maiquer HR accounting application case, to illustrate human resources accounting recognition, measurement, accounts processing, and filling in the report.Also this case illustrates the importance of the establishment of human resource accounting, and implem