人力资源会计模式的研究.docVIP

题目：人力资源会计模式的研究 人力资源会计模式的研究 【摘耍】在知识经济时代，人力资源成为推动经济增长、实现组织战略FI标的关键因素，企 业相关利益人迫切需要了解人力资源价值信息，人力资源会计由此产生。由于客观环境对人 力资源会计有着迫切的需求，因此及时大力开展人力资源会计理论和实践研究对我岡的经济 发展有着重要意义。 首先分析了我W人力资源会计发展的必耍性和可行性，重点论述了人力资源会计的两大 基本内容：人力资源成本会计和人力资源价值会计。接着详细论述了基于以上两种理论的不 足而提出的一种新的会计模式。最后总结了人力资源会计在我国具体实施中遇到的困难并针 对此提出了几点改进建议：注重创新、进一步深化理论研究；大力开展工作。 【关键词】人力资源人力资木人力资源会计 Study on the model of human resource accounting [Abstract] in the era of knowledge economy, a key factor in promoting economic growth，realizing the strategic objectives of the organization’s human resources become stakeholders, enterprises urgently need to understand the value of human resources information, which brought out the human resource accounting. Our country is in the stage of human resource accounting is introduced from abroad, the practice of basic blank. Because of the objective environment are in urgent demand on human resource accounting，it is absolutely necessary to develop humanresources accounting theory and Practice Research on China’s economic development. First, analysis the necessity and feasibility of the development of humanresources accounting in China, expounds two basic content of humanresource accounting: human resources cost accounting and humanresource value accounting. And then it discusses a new accounting modeand puts forward the problems above two based on the theory of. Finally,the human resource accounting in our specific implementation difficultiesand puts forward some suggestions: pay attention to innovation，further deepen the theoretical study; vigorously carry out the work. 【Key words】 human resources, human capital，human resource accounting 目录 一、 序言 错误！未定义书签。 TOC \o 1-5 \h \z HYPERLINK \l bookmark4 \o Current Document \h 二、 文献综述 1 HYPERLINK \l bookmark5 \o Current Document \h 三、 人力资源会计概述 2 HYPERLINK \l bookmark6 \o Current Document \h （一） 人力资源会计产生的背景和原因 2 HYPERLINK \l bookmark10 \o Current Document \h （二） 人力资源会计相关定义 3 HYPERLINK \l bookmark2 \o Current Document \h 四、 人力资源成木会计核算模式 5 HYPERLI