专题讲座摘要

摘要

人力资源会计是会计学的一个新兴的重要分支学科，它是市场经济的产物。本文从人力资源在国内外发展及研究状况，研究中存在的问题，人力资源会计建立的必要。最后论述了人力资源会计在我国企业管理中的运用，在关于员工流动、关于工资、关于人力资源部门的性质和地位、提出了自己的见解。

关键词:人力资源会计、人力资源会计发展、人力资源会计建立

ABSTRACT

Human resources accounting is a new important branch of accounting. It is the result of market economics. First in this article the author argues that it is necessary to found our native human resources accouting. Then, he makes some arguments for the huma n resources accounting confirming and quantifying, and analysises the human resourc es cost accounting and human resources value accouting. So he trys to give the imagin ation of fouding our native human resources accounting, including the theory, system, reports of the human resources accounting, and the rate of human resources finance. At last, he describes human resources accounting performing in our civil enterprise m anagement. From the mobility of employees,salary, the characters and state of human resources department, he gives us his own opinions.

Keywords：Human Resource Accounting、The development of human