人力资源成本会计研究会计与审计毕业论文.doc

人力资源成本会计的研究 摘 要 随着知识经济的迅猛发展，人力资源在现代经济中起着越来越重要的作用，而随着人力资源问题的不断发展，人力资源作为一种可以创造价值的资本，必然会在使用过程中产生一定的成本，即人力资源成本。人力资源作为企业的一项重要生产要素，应通过对其发生的成本进行正确的归集和独立会计核算，以提供正确的会计信息，反映企业在人力资源方面的投资和收益等情况。因此，用科学的方式对人力资源进行资本化，提出一套完整的关于人力资源成本的计量、核算、报告的会计核算模式对于企业乃至国家的发展都有着十分重要的意义。 本论文主要分文五部分： 第一部分 引言，简要介绍人力资源成本会计的研究背景以及研究意义。 第二部分 人力资源成本会计的理论研究。对于人力资源成本会计的基本理论以及相关理论的研究与分析。 第三部分 人力资源成本会计的应用。通过对人力资源成本会计的确认、计量、核算、会计报告来探讨人力资源成本会计的应用。 第四部分提出对于答题推广人力资源成本会计的建议。 第五部分 总结。 关键词:人力资源；成本核算；人力资本；会计计量 The search of human resources cost accounting ABSTRACT Along with the fast fierce shape of knowledge-based economy, human resources is more and more important to act in the modern economies, But continuously develop along with human resources question, human resources is a kind of capital that can created worth, the inevitable meeting is in the process of using amid generate certain cost, namely human resources cost. Human resources is an important agents of production of business, should pass as to its the returning of cost progress exactitude for taking place gather to check with entity accounting to provide accurate accountings information. Therefore, carries on the capitalization with the science way to the human resources, proposed that a set complete about the human resources costs measurement, the calculation, the report accounting pattern has the very vital significance regarding the enterprise and even the national development. This thesis main little money five fractions: No 1 parts of Preface, the synopsis introduces the search back ground and search meaning of human resources cost accounting. No 2 parts of human resources cost accountings studies. For the basic theory, correlation theoretic search and analysis of the human resources cost accounting. No 3 parts of human resources cost accountings. Pass to really recognize, calculate, check to human resources cost accounting, accounting report to inquire into the application of human resources c