人力资源会计论文

高等教育自学考试本科毕业论文

题目：人力资源会计应用问题研究

专业：会计学

考号： 0

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电话：

哈尔滨商业大学

2012年 03月

摘要

随着知识经济时代的来临，人类社会经济生活的各个方面将要发生深刻的变化，人力资源会计应运而生，同时也使会计学面临着挑战。同时随着科学技术的进步与知识经济的发展，世界各国经济的发展已从自然资源竞争、资本资源竞争转向人力资源竞争，人力资源已经成为企业的“第一资源”。

激烈的竞争形势对企业的管理提出了更高的要求，同时也加强了对人力资源管理的要求，人力资源方面的信息很大程度上影响着企业的有效决策。我国是发展中国家，也是一个人口大国，有着极其丰富的人力资源，影响我国经济发展的因素是多方面的，人力资源会计的影响是至关重要的。而且人力资源会计在我国的发展极为缓慢，尤其在我国实施的过程中也存在许多的问题。

本文首先从选题背景及其目的入手，根据我国当前人力资源会计的实施现状进行描述，针对我国实施人力资源会计提出所面临的问题，进行了详细的分析，并且对其提出了一系列的对策。

关键词：人力资源会计；人力资源；人力资本；人力资源价值

Abstract

With the advent of the era of knowledge economy, human’s social economic life in all aspects will occur profound changes, and human resource accounting came into being, also made the accounting confronted challenges. Simultaneously, as the scientific and technological progress and the development of a knowledge-based economy, the economic development of countries in the world has converted from the competition of natural resources, capital resources’ competition to the competition of human resources, so human resources has became the "first resource".

Competition situation in the corporation’s management came up with a higher demand, but also strengthened the requirements of human resources management, to a large extent, the information on human resources influenced effective decision-making in enterprise. China is a developing country, and is a country with a large population, has an extremely rich human resources, the impact of the economic development in China has wide range of factors, but the impact of human resource accounting is essential. Furthermore, the accounting of human resources’ development in China is extremely slow; especially the process of implement action in our country also has many problems.

This article firstly starts from the background of selected subjects and purpose, secondly, describes the status quo according to current human resources accounting’ implementation in China, next, makes a detailed analysis in view of the problems of implementing human resources accounting in China, finally comes up with a series of countermeasures.

Key words: human resources accounting; human resources; resources capital; the Value of Human Resources

目录

摘要................................................................................................I Abstract .............................................................................................II 1 绪论 (1)

研究背景 (1)

研究的目的和意义 (1)

研究目的 (1)

研究意义 (2)

研究内容和方法 (2)

研究内容 (2)

研究方法 (2)

2 人力资源会计的相关理论 (3)

人力资源的概念 (3)

人力资源会计的概念 (3)

人力资源资产的确认与计量 (3)

人力资源资产的确认与计量 (3)

人力资源负债的确认与计量 (4)

人力资本权益的确认与计量 (5)

3 人力资源会计的应用现状 (6)

人力资源会计应用的总体状况 (7)

人力资源会计应用面临的问题 (7)

人力资源会计环境方面问题 (7)

人力资源会计理论方面问题 (8)

人力资源会计应用所面临问题原因分析 (10)

现有会计制度的障碍 (10)

管理者对人力资源会计的忽视 (11)

研究内容及研究成果的滞后性 (11)

4 人力资源会计实施的对策措施 (11)

改善人力资源会计环境 (10)