【论文】浅谈人力资源会计的应用局限性及对策.docVIP

摘 要 随着知识经济时代的迅速发展，人力资源的重要性越来越备受关注,企业之间的竞争、国家的经济发展都要依赖人力资源。人力资源会计是会计学一个新兴的重要分支学科，是人力资本理论在会计领域的深入和发展。通过对企业竞争的需要、会计准则的要求、国家宏观调控的需要和财务信息使用者的需要的分析,指出了人力资源会计在实施过程中存在信息披露机制不健全，核算对象不明确，推广运用脱离实际情况，实践基础严重不足等问题。应对这些问题，提出了完善劳动力市场，加强理论方面研究和宣传，鼓励企业加大对人力资源的投资和管理，建立统一的核算体系，加强人力资源理论法制建设，提高会计人员的素质，重视人力资源会计信息的披露等对策，进而促进人力资源会计理论系统的完善和人力资源会计在实务中的运用。 关键词：人力资源；人力资源会计；局限性 ABSTRACT With the rapidly expanding of intellectual economy times, the importance of human-resource receives more and more attention. The competition between corporations and development of national economy mostly depends on human-resource. Human resource accounting is one of new important branch of the human capital theory in the field of accounting and in-depth development. To meet the need of competition and the requirements of the accounting standards and the need of national macro-control and financial information users, we point out the human resource accounting in the course of implementing information disclosure mechanism is not sound and the accounting object is not clear and the application is divorced from reality and the practice of human resource accounting is shortage. In response to these problems, we should make the labor market perfect and strengthen theoretical study and propaganda and encourage enterprises to increase the investment of pair of manpower resource and management and establish a unified accounting system and strengthen the human resource theory and legal construction and improve the quality of accounting personnel and focus on the information disclosure of human resource accounting and so on. So that we can promote the theory system of human resources accounting and make human resource accounting in practice. 分享到 翻译结果重试 抱歉，系统响应超时，请稍后再试 支持中英、中日在线互译 支持网页翻译，在输入框输入网页地址即可 提供一键清空、复制功能、支持双语对照查看，使您体验更加流畅 Key words Limitations 目 录 摘 要 I ABSTRACT II 前 言 4 1.人力资源会计产生的必然性 5 1.1企业竞争的需要 5 1.2遵循会计准则的要求 5 1.3国家宏观调控的需要 5 1.4财务信息使用者的需要 6 2. 实施人力资源会计的局限性 6 2.1人力资源会计信息的披露机制不健全 6 2.2人力资源会计的核算对象不明确 7 2.3推广运