人力资源会计问题研究.docVIP

人力资源会计问题研究 作 者 学 院 专 业 摘 要 摘 要 PAGE 1 摘 要 人力资源会计是一种全新的会计模式，它将人力资源的有关信息进行会计处理，使人力资源对企业的贡献能够更直观的反映给企业管理者。研究人力资源会计存在的问题有助于人力资源会计实践工作的展开，是人力资源会计发展的重要前提。 本篇论文通过对当前人力资源会计发展所处的阶段、其所面临的问题以及人力资产的特点进行分析，试图寻找合适的方式促进人力资源会计在企业中的有效实施。论文阐述了人力资源会计的产生原因和实用价值，并主要对人力资源会计实践面临的两个主要问题，人力资源权属问题和计量问题进行了研究分析，对如何更科学的管理和计量人力资产价值提出个人看法。 本文共包括四个部分： 第一部分为本文绪论。简要介绍了人力资源会计的起源和发展。 第二部分，阐述了权属问题和计量问题对人力资源会计实践的影响。 第三部分，运用规范研究，比较研究和学术思想综述等方法对人力资源会计权属和计量所存在的问题以及现阶段我国人力资源会计环境进行了分析，并提出了合理的改善意见。 第四部分，对人力资源会计实践工作的设想。 关键词：人力资源会计 权属问题 计量问题 人力资产 ABSTRACT ABSTRACT PAGE 8 PAGE 3 ABSTRACT Human resource accounting is a new accounting mode, information about human resources will be accounted for, so that the contribution of the enterprise human resources to more intuitively reflects the enterprise managers. Study the problems of human resources accounting will help the work of human resource accounting practice to start the development of human resource accounting is an important prerequisite. In this thesis, the current human resource accounting by the stage of development, its problems and the analysis of the characteristics of human assets, trying to find the right way to promote human resource accounting in the enterprise effectively. Article describes the causes of human resource accounting and practical value, and accounting practices of human resources mainly facing two major issues, human resources ownership and measurement issues were studied and analyzed, and how to measure scientific management and human assets value of some personal views. This thesis can be divided into four parts: Firstly, briefly introduced the origin and development of Human Resource accounting. Secondly, Describes the ownership and measurement issues in human resource accounting practice. Thirdly, the problems of ownership and measurement of human resource accounting, also the environment of human resource accounting at this stage were analyzed by using methods such as normative study, comparative study and review