淺談人力資源會(huì)計(jì)
9900多字 18頁(yè)


[摘要]：知識(shí)經(jīng)濟(jì)條件下，會(huì)計(jì)面臨著許多挑戰(zhàn)。本文從知識(shí)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(huì)計(jì)核算方法的不足，沒(méi)能充分關(guān)注人力資源，而人力資源是企業(yè)在知識(shí)經(jīng)濟(jì)時(shí)代的核心競(jìng)爭(zhēng)力，若會(huì)計(jì)信息未能包括此內(nèi)容就不能達(dá)到會(huì)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(duì)解決此問(wèn)題的一些看法，主要是通過(guò)擴(kuò)展會(huì)計(jì)等式，加入人力資產(chǎn)和勞動(dòng)者權(quán)益。
[關(guān)鍵詞]：知識(shí)經(jīng)濟(jì)、人力資源、確認(rèn)與計(jì)量、人力資產(chǎn)、勞動(dòng)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(shí)經(jīng)濟(jì)條件下會(huì)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(huì)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(huì)計(jì)創(chuàng)新 12


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