高科技企业人力资源会计体系构建研究毕业论文.docVIP

毕业论文 （2010届） 高科技企业人力资源会计体系构建研究  摘 要 当今社会，高科技企业已经成为一个强有力的经济增长源泉，现代高科技企业代表先进科学与生产技术。与此相适应，高科技企业人力资源会计理论也逐渐丰富和发展起来。对人力资源进行会计核算，加强人力资源管理，是适应现代高科技企业管理和知识经济发展的需要。但我们的人力资源会计还存在着大量需要进一步深入系统研究的问题，理论体系仍需进一步丰满和充实，尤其是人力资源会计实务领域的研究，在目前来看是最薄弱环节，严重制约了我国人力资源会计实务的开展。而高科技企业是利用高新技术生产高新技术产品、提供高新技术劳务的企业,它具有产品的高附加值、创新性、高风险性和高成长性及高获利能力的特点，所以选择高科技企业人力资源会计体系构建为研究对象。但我国到现在为止仅在为数有限的几个企业中进行了人力资源会计的试行，大范围的推行尚未开展，人力资源会计对国家、社会以及企业发展的巨大推动作用根本无从显现。 本文在理论上，对我国现有高科技企业人力资源会计体系构建深入了解的基础上，指出我国现阶段人力资源会计体系的不足，并希望能够为人力资源体系的构建提供相关的经验，在实务上，通过IT行业的人力资源分析对高科技企业人力资源会计制定进一步完善人力资源会计体系的方案，提出我国高科技企业人力资源会计的实施办法，针对我国推行人力资源会计的困难提供相关的建议。 关键词：高科技企业；人力资源会计；人力资本 Abstract Todays society, high-tech enterprises have become a powerful source of economic growth, the modern high-tech enterprises represent advanced science and production technology. Correspondingly, high-tech enterprise human resource accounting theory is gradually enriched and developed. Human resources, accounting, strengthening of human resources management, is to adapt to modern high-tech enterprise management and knowledge economy development. Is using high technology to produce high-tech products, high-tech companies to provide high-tech labor service enterprise, it offers products of high added value, innovation, high risks and characteristics of high growth and high profitability, so high-tech enterprise accounting system for the study of human resources. But until now only a limited number of human resource accounting in the enterprise on a trial basis, wide range of implementation has not yet been carried out, on national, social and enterprise development of human resources accounting appeared great impetus is impossible. This, in theory, the existing high-tech enterprises in China Human Resources Accounting System based on the understanding that our current lack of human resource accounting system, and hope to build human resource systems to provide relevant experience. In practice, the development of human resources accounting system to further