我国人力资源会计及其出路.doc

PAGE  PAGE I 题目：我国人力资源会计的困境及其出路 姓名/学号专业班级指导教师完成日期20 年 月 日 我国人力资源会计的困境及其出路 摘 要 随着知识经济竞争加剧以及企业管理水平不断提高，人力资源会计的重要性日益凸显，其理论逐渐趋向成熟和完善。但是我国人力资源会计的理论和实践都还不够完善，主要体现在对人力资源会计的重视程度还不够以及理论与实践联系不紧密。简言之，人力资源会计就是将人力资源以会计术语展示，实现人力资源会计的对传统会计理论体系的弥补和应用实施的现实指导意义。通过对南京联创和华为股份有限公司的案例分析，指出我国人力资源会计存在的问题，包括理论研究成果多、创新和推广应用较少和计量不合理。通过借鉴发达国家应用人力资源会计的经验,指出人力资源会计需要从企业会计准则、财务建账制度、加强市场监管和对人力资源会计的重视等方面加以改进 。 关键词 人力资源 人力资源会计 人力资源管理The predicament of human resource accounting in China and its way out ABSTRACT With the increasing competition of knowledge economy and the continuous improvement of enterprise management, the importance of human resource accounting is becoming more and more important, and its theory is more mature and perfect. But the theory and practice of human resource accounting in our country are not perfect, mainly reflected in the importance of human is not enough and the theory and practice are not .is to show the human resources in terms of accounting, to achieve human resources accounting for the traditional accounting theory system to make up for the practical significance of the implementation of the implementation of the application. Through the case analysis of LIAN and HUAWEI Limited by Share Ltd in Nanjing, pointed out the problems of human resources accounting in China, including theoretical research, innovation and promotion of the application of less and measurement is not reasonable. By drawing on the experience of the development of human resources accounting in developed countries, the expenditure of human resource accounting in our country need to be improved from the aspect of accounting standards for business enterprises, financial accounts system, strengthening market supervision and the human account attention.  HYPERLINK javascript:void(0);  HYPERLINK javascript:void(0);  HYPERLINK javascript:void(0);  KEYWORDS Human resource ，Human resource accounting ,Human resource management 目 录  TOC \o 1-3 \u 1人力资源会计的概述  PAGE