人力资源会计理论与实务若干问题分析-analysis of some problems in human resource accounting theory and practice.docxVIP

下载本文档

2
0
约3.13万字
约 49页
2018-05-30 发布于上海
举报
版权申诉

人力资源会计理论与实务若干问题分析-analysis of some problems in human resource accounting theory and practice.docx

1、有哪些信誉好的足球投注网站（book118）网站文档一经付费（服务费），不意味着购买了该文档的版权，仅供个人/单位学习、研究之用，不得用于商业用途，未经授权，严禁复制、发行、汇编、翻译或者网络传播等，侵权必究。。
2、本站所有内容均由合作方或网友上传，本站不对文档的完整性、权威性及其观点立场正确性做任何保证或承诺！文档内容仅供研究参考，付费前请自行鉴别。如您付费，意味着您自己接受本站规则且自行承担风险，本站不退款、不进行额外附加服务；查看《如何避免下载的几个坑》。如果您已付费下载过本站文档，您可以点击这里二次下载。
3、如文档侵犯商业秘密、侵犯著作权、侵犯人身权等，请点击“版权申诉”（推荐），也可以打举报电话：400-050-0827(电话支持时间：9:00-18:30)。
4、该文档为VIP文档，如果想要下载，成为VIP会员后，下载免费。
5、成为VIP后，下载本文档将扣除1次下载权益。下载后，不支持退款、换文档。如有疑问请联系我们。
6、成为VIP后，您将拥有八大权益，权益包括：VIP文档下载权益、阅读免打扰、文档格式转换、高级专利检索、专属身份标志、高级客服、多端互通、版权登记。
7、VIP文档为合作方或网友上传，每下载1次，网站将根据用户上传文档的质量评分、类型等，对文档贡献者给予高额补贴、流量扶持。如果你也想贡献VIP文档。上传文档

人力资源会计理论与实务若干问题分析-analysis of some problems in human resource accounting theory and practice

AbstractIntheeraofknowledgeeconomy,humanresourcesarebecomingthemaindrivingfactorforanenterpriseintheprocessofcreatingvalues.Asaresult,humanbeingsarebeingpaidmoreandmoreattentionasakindofresources.Sofarinpractice,someprinciplesliketalentandpeoplefirstarejustreflectedsubjectivelyandhumanresourcesarenotquantifiedasanimportantfactorofaccounting.However,therealityofmanyexamplescontinuestoaskquestionsandrequestthesolutions,soitisrealisticandmeaningfultoestablishbothJustifiedandoperationalhumanresourcesaccountingtheoryandmethods.Thepracticalityandimportanceofhumanresourceaccountingaregraduallyhighlighted,establishingandimplementinghumanresourceaccountingisimperative.However,thereisnowell-establishedsystemandmethodofhumanresourcesaccountingcurrently.Thetraditionalaccountingstandardsdiffermuchfromhumanresourceaccounting.Accountingservesforsocio-economicdevelopment.Humanresourcesisplayingplayanincreasingroleinthesocio-economic,unfortunately,theimportantresourceshasnotbeenreflectedintheaccounting.Asaresult,constructinganewtypeofhumanresourcesaccountingtheoryandsystemisimperative.Thisarticleisdividedtosevenchaptersandthechaptersareasfollows.Chapter1:IntroductionThischapterintroducestheresearchbackgroundandsignificanceofstudy,researchmethods,researchonthestatusquo,aswellasproblemstobesolvedthroughresearch.Chapter2:analysisofHumanresourcesaccountingtheoryThischapterexpandsontheneedofestablishinghumanresourcingaccounting,andalso,itanalyzestheconceptsrelatedtohumanresourcesaccounting,suchashumanresources,humanassets,humancapital,aswellasthebasicconceptsandfundamentalcharacteristicsofthethree.Chapter3:theassetspropertyofhumanresourcesThischapteranalyzesthepossibilityofdefininghumanresourcesasanaccountingassetfromthefourpropertiesofassets,whichisalsothebasisofhumanresourceaccounting.Chapter4:themeasurementofthecostofhumanresourcesThischapteranalyzestheconceptandcompositionofhumanresourcecosts.Italsointroducesthreemethodsofmeasuringthecostofhumanresources.Chapter5:themeasurementofthev