關(guān)于人力資源會(huì)計(jì)的探討

關(guān)于人力資源會(huì)計(jì)的探討

摘   要

隨著知識(shí)經(jīng)濟(jì)時(shí)代的到來(lái)，企業(yè)之間的競(jìng)爭(zhēng)更多的是依靠知識(shí)和技術(shù)手段，人才作為知識(shí)和技術(shù)的載體在企業(yè)發(fā)展中發(fā)揮著積極的作用，人力資源在知識(shí)經(jīng)濟(jì)時(shí)代成為企業(yè)最具活力的經(jīng)濟(jì)資源，在企業(yè)中的地位受到高度的重視。以人力資源為研究對(duì)象的人力資源會(huì)計(jì)是會(huì)計(jì)學(xué)領(lǐng)域的一個(gè)新的分支，已引起眾多學(xué)者的關(guān)注和參與，但從它的產(chǎn)生和發(fā)展過(guò)程來(lái)看，并沒(méi)有像其他會(huì)計(jì)一樣，一經(jīng)出現(xiàn)便迅速推而廣之，其原因主要是人力資源會(huì)計(jì)的理論體系尚未建立完善，會(huì)計(jì)環(huán)境尚未發(fā)育完全所至。

本文從推行人力資源會(huì)計(jì)的必要性開(kāi)始著手，在借鑒中外學(xué)者研究成果的基礎(chǔ)上，指出我國(guó)人力資源會(huì)計(jì)在理論體系和運(yùn)行環(huán)境方面面臨的困境，并提出了相應(yīng)的解決對(duì)策，以便完善人力資源會(huì)計(jì)體系。

關(guān)鍵詞：人力資源會(huì)計(jì)；人力資源；人力資本

目  錄

緒論.......................................................................................................................1

   1.1 課題研究的目的、意義................................................................................1

   1.2 國(guó)內(nèi)外研究狀況............................................................................................1

   1.3 課題研究方法................................................................................................3

   1.4 論文研究的內(nèi)容............................................................................................4

2、我國(guó)人力資源會(huì)計(jì)研究的必要性.......................................................................5

2.1國(guó)家宏觀調(diào)控的需要.....................................................................................5

2.2優(yōu)化我國(guó)人力資源配置的需要.....................................................................5

   2.3科學(xué)技術(shù)進(jìn)步和生產(chǎn)力發(fā)展的需要.............................................................5

 3、我國(guó)人力資源會(huì)計(jì)的現(xiàn)狀及面臨的困境...........................................................7

 3.1企業(yè)缺乏應(yīng)用人力資源會(huì)計(jì)的動(dòng)力.............................................................7

 3.2 人力資源會(huì)計(jì)計(jì)量方面存在的問(wèn)題............................................................7

3.3人力資源價(jià)值資本化后的問(wèn)題尚未解決.....................................................8

4、我國(guó)人力資源會(huì)計(jì)面臨困境的原因...................................................................10

4.1會(huì)計(jì)人員的素質(zhì)有待提高.............................................................................10

4.2忽視國(guó)情,沒(méi)有從實(shí)際出發(fā)............................................................................10

4.3人力資源信息披露容易導(dǎo)致會(huì)計(jì)信息失真.................................................10

5、解決我國(guó)人力資源會(huì)計(jì)面臨困境的對(duì)策...........................................................13

5.1從我國(guó)實(shí)際出發(fā), 注重與實(shí)踐的結(jié)合..........................................................13

5.2規(guī)范人力資源會(huì)計(jì)的確認(rèn)、計(jì)量與報(bào)告.....................................................13

5.3 完善用人機(jī)制，注重人力資源的開(kāi)發(fā)與管理......................13

結(jié)論........................................................................................................................16

參考文獻(xiàn)......................................................................................................................17

致謝..............................................................................................................................18