我国人力资源会计的现状和发展前景展望.docVIP

　　我国人力资源会计的现状和发展前景展望 毕业论文我国人力资源会计的现状和发展前景展望 摘 要 随着知识经济时代的来临，使会计赖以生存的社会环境发生了很大的变化，对传统会计理论及相关体系也提出了挑战。我国自80年代初引入人力资源会计以来，至今为止尚处于理论研究阶段。随着知识经济、信息时代的到来，人力资源在企业中将发挥越来越大的作用，而主要以实物资产为研究对象的传统会计已经不能真实、公允的反映客观经济运作；同时，为适应健全与完善我国人才市场以及企业对人力资源有效开发与利用的要求，作为计量和反映人力资本和价值的人力资源会计有必要成为现代企业会计的1个分支。本文首先介绍了人力资源会计产生的背景及1些基本理论。,然后，分析了我国人力资源会计的理论研究现状和应用现状及目前存在的问题。其问题主要表现在：理论体系的建设不够完善；现实中对人的管理比对物的管理要复杂得多；忽视了对人力资源会计的可操作性和适用性的研究。最后，,就目前存在的问题提出了解决的对策，以及分析了人力资源会计在我国建立和发展的必要性和前景展望。 关键字： 人力资源会计 现状 问题 对策 The Current Situation and The Development in Future of Human Resource Accounting in China Abstract The advent of knoy is leading to a dramatic change of social and economic environment y has al. Since 1980s an resource accounting ation economy is draan resource is to play more and more important roles in business operation, therefore the traditional accounting, ainly tangible assets could not meet ent of business management today. Meanan resource market of our country and to satisfy the needs of enterprises for developing and taking advantage of human resource, human resource accounting recording and reporting human capital and human resource value is sure to bee an indispensable branch of modern accounting. This paper first Introduction to human resource accounting. The social and economic background has the emergence, and the basic theory of human resource accounting. Second, analysis the current situation of human resource accounting in our country and the problems of human resource accounting development in China. The main problems are: first, the theory has not perfect; second, mange the people is more plex than physics in real life and so on. Last, solutions to the problems and analysis the necessity of the application of human resource accounting in China and discussed the future of human resource accounting. Key an resource accounting. Current situation. Problem Countermeasure 目 录 正文：我国人力资源会计的现状和发展前景展望 1、人力资源会计的产生和基本理论 ------------------------------------------------------------------------