关于我国推行人力资源会计问题探讨.docVIP

关于我国推行人力资源会计问题的探讨 中文摘要：随着知识经济的到来,会计研究领域不断向前拓展。作为一个崭新的会计分支人力资源会计正从理论探讨走向应用本文在概述人力资源会计基础上重点探讨了我国实施人力资源会计中存在的障碍并针对性地提出了解决措施。 With the coming of knowledge economy, accounting research field forward development. As a new branch of accounting, human resource accounting is discussed from theory to application, the implementation of human resource accounting and many obstacles. This article in this paper based on human resource accounting in China, mainly discussed the implementation of human resource accounting obstacles exist in, and corresponding measures are put forward. The article is divided into four parts: the first part: human resource accounting overview. This chapter also divided into two parts, human resource accounting meaning, human resource accounting and traditional accounting comparison. The second part: the implementation and the importance of human resource accounting development present situation. Divided into two parts, knowledge economy coming need, the demands of state macro-control, the enterprise internal management needs, financial accounting needs and our countrys human resource accounting development and research actuality. Part 3: the implementation of human resource accounting barriers. Firstly expounds the bondage of traditional ideas, then proposed the human resource accounting itself not perfect and running environment are not mature enough to personnel, finally analyzes obstacles. Part 4: implement human resources accounting obstacles countermeasures. Implement human resource accounting must first set up the correct ideas and perfect the human resource accounting, human resource accounting again to improve the operation environment of personnel, finally proposed. Disabilities Should be in strengthening environment construction, system construction and the construction of the contingent of seeking truth from facts, conversion based on human resource accounting thinking, jumped out of the circle, research as soon as possible the bottleneck at