知识经济背景下人力资源会计的发展展望要点分析.doc

XXXXXXXXXX学院 本科生课程论文（设计） 课程名称： XXXXXX 论文题目： 知识经济背景下人力资源会计的发展展望 姓 名： 学 号： 专 业： 年 级： 班 级： 任课教师： 年 月 摘 要 人力资源是企业最具活力的经济资源。以人力资源为研究对象的人力资源会计是会计学领域的一个崭新分支，且愈来愈重要。知识经济是以人为主要推动力的经济,是“人本经济”。因此,人力资源的开发与管理愈发重要。知识经济时代,人力资源开发与管理将被提到前所未有的战略高度,其不仅起到为企业提供人力资源支撑的作用,而且能够促进人的全面发展,必将成为引领知识型企业发展的引擎。研究知识经济背景下人力资源管理问题,现实意义巨大。如何结合我国的实际，拓展其理论，发展其确认、计量、核算和报告等实务是目前亟待解决的问题。 笔者认为在我国现有的经济环境下，对人力资源会计的核算应采用双轨模式（整合模式），并以此为指导思想对人力资源会计要素进行了整合设置，在维持传统财务会计六大要素的基础上，增加设置相应的项目，对传统会计要素和传统会计基本等式的内涵进行了拓展和延伸，既达到了与传统财务会计理论相衔接统一的目的，同时又满足了人力资源会计的需要。本文通过对人力资源会计相关理论的研究，列举了人力资源会计常见典型经济事项及其处理方法；最后，通过实证研究，论述了在人力资源会计理论指导下人力资源会计的实务操作方法。 关键词：知识经济；人力资源会计；理论实践 ABSTRACT Human resource is the most important economic resource of the enterprise. Human resource accounting, taking the human resource as its researching aim, is a new branch in the field of accounting study, and is getting more and more important. Knowledge Economy is labor-concentrated and humanly economy, so Human Resources Development and Management have been more and more important. They have been arisen to strategic position, which can not only provide human resources support but stimulate human’s overall development and make them the leader of enterprises development. So it is really important to study the points of Human Resources Management. How to spread its theory based on our reality and develop its confirmation, the calculation, the business accounting, the report and etc. are the questions waiting to solve. The writer proposes to take the two-track measurement mode in China now. After that, the human resource accounting elements are set interestedly. The six elements of the traditional financial accounting are reserved. At the same time, the new projects are increased, and the content of the traditional financial accounting elements and the basic equation of the traditional financial accounting are expanded. All of these not only reach the purpose of unity with the traditional fina