就人力資源會(huì)有關(guān)問題的探討


本文共計(jì)9頁，12246字；

摘要：人力資源會(huì)計(jì)是會(huì)計(jì)學(xué)的一個(gè)新興的重要分支學(xué)科。它是市場經(jīng)濟(jì)的產(chǎn)物。本文首先論述了在我國建立人力資源會(huì)計(jì)的必要性。然后對人力資源會(huì)計(jì)的確認(rèn)與計(jì)量問題作了一些探討，并對人力資源成本會(huì)計(jì)和人力資源價(jià)值會(huì)計(jì)進(jìn)行了分析。提出了在我國建立人力資源會(huì)計(jì)的設(shè)想，包括建立人力資源會(huì)計(jì)的原則，帳戶的設(shè)置，人力資源會(huì)計(jì)的報(bào)告和人力資源財(cái)務(wù)比率。最后論述了人力資源會(huì)計(jì)在我國企業(yè)管理中的運(yùn)用，在關(guān)于員工流動(dòng)、關(guān)于工資、關(guān)于人力資源部門的性質(zhì)和地位方面提出了自己的見解。
　　【關(guān)鍵詞】人力資源會(huì)計(jì)，人力資源成本會(huì)計(jì)，人力資源價(jià)值會(huì)計(jì)，確認(rèn)，計(jì)量，人力資產(chǎn)，人力資本
　　Abstract: Human resources accounting is a new important branch of accounting. It is the result of market economics. First in this article the author argues that it is necessary to found our native human resources accouting. Then, he makes some arguments for the human resources accounting confirming and quantifying, and analysises the human resources cost accounting and human resources value accouting. So he trys to give the imagination of fouding our native human resources accounting, including the theory, system, reports of the human resources accounting, and the rate of human resources finance. At last, he describes human resources accounting performing in our civil enterprise management. From the mobility of employees,salary, the characters and state of human resources department, he gives us his own opinions.
目錄
概論
一、 我國建立人力資源會(huì)計(jì)的必要性
二.人力資源會(huì)計(jì)的確認(rèn)與計(jì)量問題
（一） 人力資源會(huì)計(jì)的確認(rèn)
（二） 人力資源會(huì)計(jì)的計(jì)量
（三）人力資源會(huì)計(jì)的報(bào)告
（四）人力資源財(cái)務(wù)比率
三、建立我國人力資源會(huì)計(jì)制度的設(shè)想
（一）關(guān)于員式流動(dòng)
（二）關(guān)于工資
四．關(guān)于人力資源會(huì)計(jì)在企業(yè)管理中的運(yùn)用
　　概論
　參考文獻(xiàn)

部分參考文獻(xiàn)：
　　1.劉仲文著《人力資源會(huì)計(jì)》，首都經(jīng)濟(jì)貿(mào)易大學(xué)出版社 2002
　　2.張文賢主編《人力資源會(huì)計(jì)制度設(shè)計(jì)》，立信會(huì)計(jì)出版社 2003
　　3.中國會(huì)計(jì)學(xué)會(huì)主編《人力資源會(huì)計(jì)專題》，中國財(cái)政經(jīng)濟(jì)出版社 2001
　　4.[美] 弗蘭霍爾茨著《人力資源管理會(huì)計(jì)》，上海翻譯出版公司 2002
　　5.[美] 加里•S•貝克爾著《人力資本》，北京大學(xué)出版社 2001
　　6.翟文瑩著《試論人力資源會(huì)計(jì)的幾個(gè)基本問題》，現(xiàn)代財(cái)經(jīng)，1999.3