知识密集型企业人力资源会计计量研究毕业论文.docVIP

毕业论文 （20_ _届） 知识密集型企业人力资源会计计量研究 摘 要 20世纪70年代以来，伴随全球经济发展和产业结构升级，以高知识性、高技术性和高专业性为特征的知识密集型企业得到了超常规的发展。同时，随着知识经济时代的到来，人力资源在企业管理中日益显示出其重要性，对人力资源的管理和把握成为影响企业发展的又一大重要因素，特别是在以人力资本为主要生产要素的知识密集型企业中。在我国，人力资本出资入股的现象亦已出现。于是，人力资源会计。为此，研究人力资源会计计量理论与实务应用，也成为一个必须面对和解决的难题。 人力资源会计是会计学的一个新兴的重要分支学科，是鉴别和计量人力资源的一种会计程序和方法，是市场经济的产物。而在知识密集型企业中，由于企业本身所具有的性质和特征，人力资源会计亦显示出了其特殊的地位和特征。建立和完善人力资源会计制度和计量模式，对于加强企业人力资源战略管理，提高市场竞争力具有极其重要的意义。 本文从人力资源会计计量的理论基础开始谈起，简单回顾了人力资源会计的发展历程，阐述了人力资源会计的定义。同时，在理解了知识密集型企业定义的基础上，分析知识密集型企业的特点及其人力资源的特点以及在知识密集型企业进行人力资源会计计量的必要性。在前人已经建立的理论和实践的基础上，对人力资源会计的确认与计量问题作了一些探讨，分析了已有的计量模式的优缺点，结合知识密集型企业的特点，提出了在知识密集型企业进行人力资源会计核算和计量的观点，表明对人力资源会计的报告和披露的一些看法。 关键词：知识密集型企业；人力资源会计；计量；报告与披露 Abstract Knowledge-intensive enterprise has played a dominant role as an engine of economic development and industrial upgrade since 1970s. Knowledge-intensive enterprise featured by knowledge-intensive, technology-intensive and specialization- intensive is growing very fast. And with the advent of knowledge economy, Human Resource has played an important role in the enterprise management. The management and grasping about human resource become a big important factor to affect the development of the enterprise, especially in the knowledge-intensive enterprise which with manpower capital as the main factors of production. In China, there is a phenomenon of human resource becoming a shareholder of enterprise. Then, human resource accounting arises at the historic moment. Therefore, research on theory and application of human resource accounting measurement has become a difficult problem we should confront. Human resource accountant is an updated and important subject of accountant .It is an accountant procedure and method which can distinguish and measure the value of the human resource; it is the result of market economics. Knowledge-intensive enterprise shows its own characteristic and signification, also, human resource accountant has its own special characteristic and status in the knowledge-intensiv