我国人力资源会计管理问题初探（Study on Chinas management of the human resource accounting）.docVIP

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我国人力资源会计管理问题初探（Study on Chinas management of the human resource accounting）.doc

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我国人力资源会计管理问题初探（Study on Chinas management of the human resource accounting）

我国人力资源会计管理问题初探（Study on Chinas management of the human resource accounting） Study on Chinas management of the human resource accounting Discussion on management of human resource accounting in China 2008-12-20 15:10:06 Human resource accounting management is an enterprise using a series of special methods of recording, measurement, analysis, prediction, evaluation and supervision of the investment of human resources and the movement of capital, human resources and provide relevant information, and ultimately improve the management efficiency of resource utilization of human activities. At present, with the further improvement of the establishment of modern enterprise system, corporate governance mechanism and the personnel system reform, the core of human resource management is the main incentive mechanism and constraint mechanism to establish and perfect the enterprise management, the material and spiritual encouragement organically. Chinas current human resources management accounting in addition to further strengthen and improve the human resource cost management, there are some characteristics as follows: the value of human resource value and the value become the focus of enterprise accounting management. The implementation of new initiatives, the annual salary system, employee stock ownership management, makes human capital and material capital as a factor of equal rights in the distribution field. The relative to the past, performance appraisal and compensation design method choice also reflects the inclination of human capital. The main problems in our country, the existing human resources management accounting Although Chinas current human resource accounting management model has been further developed and improved, but because of the cost of human resources and the value of the bottleneck of human resource management and the complexity of the accounting human resource management lags behind the modern enterprise human resources management needs, specificall