淺談人力資源會計(jì)
9900多字 18頁


[摘要]：知識經(jīng)濟(jì)條件下，會計(jì)面臨著許多挑戰(zhàn)。本文從知識經(jīng)濟(jì)的特點(diǎn)出發(fā)，著重分析了人力資源在企業(yè)的重要性，并分析了現(xiàn)行的會計(jì)核算方法的不足，沒能充分關(guān)注人力資源，而人力資源是企業(yè)在知識經(jīng)濟(jì)時(shí)代的核心競爭力，若會計(jì)信息未能包括此內(nèi)容就不能達(dá)到會計(jì)核算的目的。指出人力資源在確認(rèn)與計(jì)量方面的困難。最后闡述了自己對解決此問題的一些看法，主要是通過擴(kuò)展會計(jì)等式，加入人力資產(chǎn)和勞動者權(quán)益。
[關(guān)鍵詞]：知識經(jīng)濟(jì)、人力資源、確認(rèn)與計(jì)量、人力資產(chǎn)、勞動者權(quán)益
[Abstract]: in the knowledge economic, there are many of challenge which accounting will confront. In this article, the main idea is that the Human Resource is so important that the way which is booking now can not adapt the need of ages. However, if our booking include HR, we still face some problem “how to identify and measure”. For the sake of reflecting the company’s activity, we should expand the accounting formula through adding the factor “the asset of HR and the right of labor”.
[Key words]:knowledge economic、Human Resource、identify and measure、asset of HR、right of labor


目錄
一、知識經(jīng)濟(jì)條件下會計(jì)的特征及特點(diǎn) 4
二、人力資源的重要性 8
三、人力資源會計(jì)確認(rèn)和計(jì)量的難點(diǎn) 10
四、企業(yè)制度創(chuàng)新與會計(jì)創(chuàng)新 12


參考文獻(xiàn)：
一、《知識經(jīng)濟(jì)對會計(jì)的挑戰(zhàn)》 作者：劉光益 《財(cái)會月刊》
二、《建立人力資源權(quán)益會計(jì)要素的思考》 作者：趙如蘭 《財(cái)會月刊》
三、《知識經(jīng)濟(jì)下會計(jì)理念辯析》 作者：閆蕭 《財(cái)會月刊》