人力资源会计问题研究

【作者】 张新超；

【导师】 徐文华；

【作者基本信息】 东北财经大学 ， 会计学， 2005， 硕士

【摘要】 伴随着世界经济的飞速发展,经济结构发生了重大的变化,高新技术企业在各类经济实体中所占的比例越来越大,对经济增长的影响也越来越突出。企业之间的竞争更多的依靠知识和技术手段,人才作为知识和技术的载体在企业发展中发挥着积极的作用,人力资源在知识经济时代成为企业的“第一资源”,在企业中的地位受到高度的重视。面对激励的竞争形势,企业更加重视对人才的占有和培养,并加强了对人力资源管理的需求,企业需要大量的人力资源方面的信息进行有效的决策。正是在这样的社会经济形式下,人们开始了人力资源相关理论的研究,在过去四十多年的时间里,人力资源方面的理论研究取得了很大的成就,人力资源会计作为人力资源理论的重要组成部分也迅速的发展起来,并逐步的得到加强和完善。然而,在人力资源会计研究取得较大成就的同时,我们不得不看到人力资源会计在实践应用中步履维艰,应用的范围很有限,面对社会的强烈需求,人力资源会计并没有发挥出自身积极的作用。这个问题的产生有多方面的原因,其中最主要的因素在于人力资源会计理论不够成熟、不够健全,导致人力资源会计不能广泛的应用于实践。正是基于这种现状,本文对人力资源会计理论进行了深入的探讨,旨在为人力资源会计更好的应用于实践铺平理论道路。本文由四部分内容组成:首先,本文对人力资源会计产生的原因进行了探讨,指出社会环境的变化、传统会计理论的缺欠以及人力资本理论的建立决定了人力资源会计的出现。第二部分简要的介绍了人力资源会计的演进过程,并从人力资源成本会计和人力资源价值会计两方面分析了人力资源会计理论研究的现状:由于现有的人力资源理论的不足,导致人力资源会计在实践中不能充分的发挥作用。第三部分作为本文的重点内容,提出要建立权益型人力资源会计。在这部分内容中,首先强调了建立权益型人力资源会计的必要性与积极意义,其更多还原

【Abstract】 With the fast development of the world economy , the economic structure has materially changed .With increasing proportion of hi-tech enterprises , the influence of them has become more and more prominent. The competition among enterprises are relying much more on knowledge and technology, as the carrier of them, talented personnel are playing an active role in the development of firms. Human resource has become the first resource and attracted much attention in the knowledge-oriented economy time .facing the fierce competition , corporations pay more attention to how to cultivate and occupy the talented person ,and how to effectively manage the human resource, so that the enough information about human resources are very essential in the management .just under this economic environment ,people began to study the related theory of human resource and made great achievement during the past forty years, at the same time ,human resource accounting has quickly developed and made comprehensively enormous progress . on the other hand ,we have to recognize the fact that the human resource accounting make little effect in the application ,as a result ,it was unable to satisfy the requirement of the society . in the factors resulting that the question come into being ,that the theory of human resource accounting was not enough mature and comprehensive was the main reason .to be ahead of this fact ,we make more research in the theory, this paper aims at paving the way for application of human resource accounting .it includes the following parts:At the beginning , this paper analyses the reason why human resource accounting comes into being :the changing of environment, the disadvantage of traditional accounting and the foundation of human authority are the important contributing factors.At the second part ,firstly, the paper introduces the progress of human resource accounting, and then it makes some comments on human resource costaccounting and human resource value accounting, meanwhile, it point out the shortcomings of them .As the main comments of this paper, the third part suggest to establish the model of human resource accounting on the basic of human authority , after analyzing the necessity of founding the model ,it compares and assesses the previous model, and then puts out the new model.The forth part foresights the future of human resource accounting : with the completion of the related rules in economy and law ,and the otherwise, it will play great role in the application.更多还原