知识经济下人力资源会计问题探讨_学位论文.doc

目 录 摘要 I Abstract II 前言 III 第一章 知识经济下人力资源会计概述 1 1.1知识经济的概念及特点 1 1.2人力资源会计的含义及特点 2 1.3 人力资源会计的发展现状.............................................................................3 第二章 知识经济对我国人力资源会计的影响 5 2.1 知识经济与人力资源会计的关系 5 2.2 人力资源价值会计的重要性增强 5 2.3 人力资源会计的空间范围有了扩展 6 2.4 人力资源价值会计的内容将偏重于其所掌握知识的价值的计量 6 第三章 知识经济下人力资源会计面临的挑战 8 3.1与人力资源会计相关的会计法规、制度等有待进一步完善………………8 3.2 会计人员的素质有待提高………………………………………………….8 3.3 人力资源会计理论滞后…………………………………………………….8 3.4 应降低人力资源会计实施的运作成本…………………………………….9 第四章 知识经济下人力资源会计的应对措施 10 4.1 要完善人力资源会计理论,使之成为一门完整的科学体系…………….10 4.2 完善我国的会计制度,做好会计人员的后续培训工作…………….........10 4.3 大力发展完善人力资源市场……………...……...…………………….....10 4.4 迅速提高会计电算化水平,为实施人力资源会计打好基础…………….10 4.5 开展试点工作,为人力资源会计的大面积铺开做准备…….…………….11 4.6 人力资源会计理论应与国情紧密结合…………………………………...11 结论 12 参考文献（Reference） 13 致谢 14 uman Resource Accounting Problems Discuss In Knowledge Economy Abstract World high-tech revolution and progress of tide, has the worlds economic development from natural resources competition, competition into human resources capital resources competition. Human resource is the enterprises most dynamic economic resources. In human resources as the research object of human resource accounting is a new branch of accounting field, and more and more important. The arrival of knowledge-based economy more promoted the development of personnel resources accountancy. How to combine Chinas reality, and expand its theory, develop their recognition, measurement, calculation and report such practice is currently problem to be solved. This paper first introduced the human resource accounting research background and its theoretic foundation, clear this research objective, and points out the research from the aspects of human resource accounting the important significance of knowledge economy, then tells that the role of human resource accounting for knowledge, by its economic and social development and innovation of knowledge in the field of human resource accounting role elaborates produce inevitability. Secondly, thi