对人力资源成本会计的几点看法毕业论文.docVIP

目录 中英文摘要 1 一、引言 3 二、人力资源成本会计的概念 3 （一）人力资源成本会计的含义 3 （二）人力资源成本的构成 4 三、人力资源成本会计的发展现状 4 四、人力资源成本的确认 5 五、人力资源成本的计量 6 （一）人力资源成本的计量基础 6 （二）人力资源成本计量的要求 7 （三）人力资源成本计量的方法 8 （四）人力资源成本计量方法的选择 9 六、人力资源成本会计存在的问题及解决办法 10 七、结论 12 参考文献 13 中英文翻译资料 14 致谢语 23 对人力资源成本会计的几点看法 摘要 随着知识经济时代的来临，作为知识载体的人将越来越得到企业的重视，人力资源必将成为企业争夺的焦点。企业在人力资源方面支出会越来越大，加上企业资本结构的变化和人力资源的稀缺，人力资源会计顺应时代潮流进一步发展显得十分必要。但是我国目前的人力资源会计也只是处于理论研究阶段，对人力资源成本会计研究显得十分必要。 本文首先论述了我国人力资源成本会计发展现状，接着从人力资源成本会计的含义、构成和目标出发，层层深入初步探讨了人力资源成本的确认与计量，其中对人力资源成本的计量是重点：首先通过对计量基础的探讨确定选择成本法对人力资源会计进行计量，其次通过列举对比法简述了人力资源成本会计计量方法，最后通过分析论证确定人力资源成本会计计量方法的选择——采用历史成本法更好。本文最后还结合现实和自己的看法，提出了人力资源成本会计及其发展存在的一些问题并提出了解决办法，有现实意义。 关键词：人力资源成本；现状；计量；要求 Summary With the coming of the era of knowledge economy, people as knowledge carrier is more and more important, human resources will become the focus of the enterprises compete for. Enterprises will be spending more in human resources. And the change of enterprise capital structure and the scarcity of human resources, human resource accounting is necessary to further conform to the trend of The Times. But the human resource accounting in our country at present is in the stage of theoretical research, so The development of human resources cost accounting is very necessary. At first, this paper discusses the situation of human resources cost accounting in China, then from the definition of the human resources cost accounting, the composition and the target, Layers of depth，discusses the confirmation and measurement of human resource cost, which is key for the measurement of the human resources cost.first of all, through the study on the measurement basis,i think we should choice cost method to determine to measure the human resource accounting.secondly by correlation method is summarized in the human resources cost accounting method.finally through the analysis to determine the selection of human resource cost accounting measurement method, using the historical cost method is better. Finally combined with