人力资源会计相关问题探i讨.docxVIP

摘 要 我国的人力资源会计的发展起步晚，发展较为滞后，理论创新急缺，鲜有实践运用。作为21世纪正在全面崛起的大国，人力资源会计的发展已经刻不容缓。首先，论文陈述了人力资源会计的含义、产生背景及主要内容。人力资源会计几经发展，已经成为不容忽视的重要学科。其次，阐述了我国发展人力资源会计的必要性及可行性，人才智力资源成为了企业生存发展的第一重要资源，同时也是社会主义市场经济的必然要求和企业发展的需要；人力资源会计理论的研究以及人才市场的建立等均为人力资源会计的实施提供了可行性。最后，论文重点论述了我国人力资源会计的发展现状中存在的问题和发展人力资源会计的相关建议。缺乏理论创新与指导，理论体系不完整，相关立法不完善，高校教育很大程度的缺失，社会氛围不重视。针对该现状，提出了一系列解决对策。关键词：人力资源会计，必要性，可行性，问题，建议ABSTRACTOur countrys human resource accounting development late start, are lagged, shortage in the theoretical innovation, few practical application. As the 21 st century is comprehensive rising power, human resource accounting development is urgent. First, the paper stated the human resource accounting meaning, background and main contents. Human resource accounting after many development, has become an important subject to ignore. Secondly, this paper expounds the development of our countrys human resource accounting the necessity and feasibility, talent intelligence resources to become the enterprise survival and development of the first important resource, and at the same time also is a socialist market economy is the inevitable requirement of and the needs of the development of the enterprise. Play in socialism superiority, and on the basis of reform and opening up to continue to develop human resource accounting opened a new land. Finally, the paper discusses the our countrys human resource accounting current situation of the development of the existing problems and development of human resource accounting related Suggestions. Lack of theoretical innovation and guidance, and theory system is not complete and perfect relevant legislation, college education to a great degree, the lack of social atmosphere not value. According to the present situation, proposed a series of countermeasures. /KEY?WORDS: Human resource accounting, necessity, feasibility, problems, suggestions目 录 前 言1第1章 人力资源会计的概述21.1人力资源会计含义21.2人力资源会计的产生背景21.3人力资源会计的两大分支31.3.1人力资源成本会计31.3.2人力资源价值会计5第2章 人力资源会计的几个内容62.1人力资源会计的计量62.2人力资源会