內(nèi) 容 提 要

伴隨著世界經(jīng)濟(jì)的飛速發(fā)展，經(jīng)濟(jì)結(jié)構(gòu)發(fā)生了重大的變化，高新技術(shù)企業(yè)在各類經(jīng)濟(jì)實(shí)體中所占的比例越來越大，對經(jīng)濟(jì)增長的影響也越來越突出。我國企業(yè)之間的競爭更多的依靠知識和技術(shù)手段，人才作為知識和技術(shù)的載體在企業(yè)發(fā)展中發(fā)揮著積極的作用，無論從滿足信息需求者的要求，還是從維護(hù)會計(jì)核算原則而言，人力資源是企業(yè)最具活力的經(jīng)濟(jì)資源，人力資源會計(jì)的實(shí)施都勢在必行，人力資源會計(jì)的計(jì)量問題就顯得尤為重要。本文首先從人力資源會計(jì)在我國建立的必要性與必然性等內(nèi)容入手略作探討，然后詳細(xì)介紹了人力資源會計(jì)計(jì)量的有關(guān)理論和方法，最后根據(jù)我國的實(shí)際情況提出了實(shí)施計(jì)量所面臨的困境及解決途徑，同時(shí)構(gòu)思了人力資源會計(jì)在我國的應(yīng)用，旨在為人力資源會計(jì)更好的應(yīng)用于實(shí)踐鋪平理論道路。

關(guān)鍵詞：人力資源 人力資源會計(jì) 計(jì)量 建議 應(yīng)用

Abstract
Accompanied by the rapid development of the world economy, significant changes in the economic structure, high-tech enterprises in all economic entities in the proportion of the growing impact on economic growth has become more and more prominent. Competition between enterprises in China more dependent on knowledge and technological means, talent as a vector of knowledge and technologies in the enterprise plays an active role in the development, in terms of meeting the information needs of the request, or from maintaining accounting principles, human resource is the most vital economic resource, it is imperative to the implementation of human resource accounting, human resources and accounting measurement has become particularly important. Human resource accounting in China in the first section of this article to establish necessity and inevitability of some discussion, then details the relevant theories and methods of human resource accounting, implemented in according to China's actual situation presented the last part the plight of the measurement and solutions, at the same time the idea of human resource accounting in China, aimed at paving the way for better applied to the practice of human resource accounting theory road.
Key words: human resource human resource accounting the measurement suggestions applications



目 錄

一、我國推行人力資源會計(jì)的必要性與必然性…………………………………1
㈠我國建立人力資源會計(jì)的必要性………………………………………………1
㈡我國推行人力資源會計(jì)的必然性………………………………………………2
二、人力資源會計(jì)計(jì)量的相關(guān)理論及計(jì)量方法…………………………………3
㈠人力資源會計(jì)計(jì)量的特點(diǎn)及計(jì)量模式…………………………………………3
㈡人力資源成本的計(jì)量……………………………………………………………3
㈢人力資源價(jià)值的計(jì)量……………………………………………………………4
㈣人力資源會計(jì)計(jì)量方法的運(yùn)用…………………………………………………5
三、人力資源會計(jì)計(jì)量存在的主要問題…………………………………………5
㈠人們的傳統(tǒng)觀念阻礙人力資源會計(jì)計(jì)量的實(shí)施………………………………5
㈡人力資源的價(jià)值難以計(jì)量………………………………………………………5
㈢人力資源會計(jì)的計(jì)量方法帶有片面性…………………………………………6
㈣實(shí)施計(jì)量的會計(jì)人員各方面素質(zhì)不高…………………………………………6
四、人力資源會計(jì)計(jì)量在我國發(fā)展的建議及應(yīng)用………………………………6
㈠更新人們的傳統(tǒng)觀念，轉(zhuǎn)變管理者的模糊意識………………………………6
㈡開辟人力資源會計(jì)計(jì)量的新途徑………………………………………………7
㈢盡可能全面完善會計(jì)計(jì)量的方法………………………………………………7
㈣不斷提高實(shí)施計(jì)量的會計(jì)人員素質(zhì)……………………………………………7
參考文獻(xiàn)……………………………………………………………………………8