中国会计人才资源的资本化研究

发布时间：2018-03-10 04:18

本文选题：会计人才　切入点：人才资源资本化　出处：《河南大学》2016年硕士论文　论文类型：学位论文

【摘要】：人才是社会发展的第一生产力,人才资源对一个企业、一个国家都是最重要的资源,我国虽然是人口大国,有着庞大的人才资源,但依旧存在着人才资源利用率不高的问题。会计人才是我国人才队伍的重要组成部分,是国家经济晴雨表的基层测量师,在现代市场经济中,尤其是中国经济转轨时期,会计人才具有特殊价值。会计人才资源的发展,对我国经济转型发展和跨越中等收入阶段具有极为重要的意义。为发展我国会计事业,提高会计人才资源利用率,保障社会经济稳定健康发展,迫切需要对中国会计人才资源的资本化状况进行深入研究分析,寻求有效的会计人才资源资本化实现机制。文章的整体研究思路是在综合分析人才资源资本化相关理论的基础上,以人才资本理论为视角,先剖析人才资源存在问题及成因,再探究人才资源资本化实现机制,从而加快人才资源资本化进程,促进中国经济健康发展。具体来说,文章前半部分以理论研究为主,首先在对马克思人力资本思想、舒尔茨人力资本理论及人才资源资本理论进行综合研究基础上,明确了充分开发利用会计人才资源的重要性和紧迫性,并提出了实现人才资源资本化是促进国家经济发展重要手段的基本观点;随后,通过深入分析了人才资源资本化的价值计量方法和使用效益评价模型,并探索出了促进人才资源资本化的理论前提和促成方法。文章后半部分以搜集和整理的大量数据为支撑,着重对我国会计人才资源的相关数据进行充分挖掘分析研究,笔者既对会计人才供给情况进行统计分析,又对会计人才需求情况进行回归分析、预测并汇总测算,最终找出了目前中国会计人才资源利用中存在着人才供求失衡、人才分布不合理、教育资源分配不均、人才层次结构失衡以及人才管理不规范等问题及成因。以人才资本理论为理论支撑,并结合当前中国会计人才资源资本化过程中存在的问题及成因,文章最终有针对性地探究了会计人才资源资本化实现机制,即从政府层、企业层和个人层三方面综合调控,以谋求会计人才资源能够如同其他社会物质资本一样自由流动、高效使用,从而解决会计人才资源利用中存在的问题,加快会计人才资源资本化进程,促进国家经济健康发展。目前,往往由于缺乏系统全面的数据,人们对人才资源资本化的理论研究与应用并不多,对人才资源资本化的重要性认识不足。有别于前人的研究大多停留于理论层面,本文的创新之处在于将人力资本理论和人才资本理论应用于社会实际中,依据中国会计人才资源实际数据,采用多种科学的分析方法,较准确地探究出最新会计人才资源利用真实现状及问题所在,最后利用层次分析法提出了会计人才资源资本化的实现机制。当然,但由于数据搜集整理的工作较困难以及研究文献较少,笔者的研究还有许多不足和不完善之处,有许多更深入的问题需要继续探索,需要在实践中检验、完善、提高并进一步发展,笔者在今后的学习工作将会对此问题做进一步的关注和研究。
[Abstract]:Talent is the first productive force of social development, human resources of an enterprise, a country is the most important resource, although China is a country with a large population, has a huge human resources, but there are still human resource utilization is not high. Accounting personnel is an important part of our personnel. Is the surveyor of the barometer of a national economy. In the modern market economy, especially in the economic transition period Chinese, which has special value accounting talents. The development of human resources accounting, on China's economic development and transformation across the middle-income stage has extremely important significance. For the development of China's accounting industry, improve the utilization rate of accounting personnel resources, to ensure the healthy development of social and economic stability, the urgent need of capital of human resources accounting Chinese in-depth research and analysis for accounting personnel resources effective implementation mechanism of the Overall. The research idea is based on the comprehensive analysis of relevant theories of human resources capital, the human capital theory, first analyzes the human resources problems and causes, and then explore the human resources capitalization mechanism, thus speeding up the human resource capitalization process, and promote the healthy development of the economy Chinese. Specifically, the the first half part based on the theoretical research, first of all in the thought of Marx human capital, based on comprehensive study of Schultz theory of human capital and human resource capital theory, clarifies the importance of full development and utilization of human resources accounting and urgency, and proposed the implementation of human resources capitalization is the basic view of promoting national economic development an important means; then, through in-depth analysis of the evaluation model of value measurement method of human resources capitalization and use efficiency, and to explore the promotion of human resources The theoretical premise of capital source and contributed to the method. The latter part in collecting and analyzing a lot of data to support, focusing on relevant data on human resources accounting in China to fully tap the research and analysis, the author not only on accounting talent supply situation were analyzed, and the accounting talent demand regression analysis, prediction and summary the final estimates, find out the current Chinese accounting talent resource utilization in talent supply and demand imbalance, talent distribution is reasonable, the uneven distribution of educational resources, problems and causes of unbalanced structure and talent level of talent management is not standardized. The human capital theory, and combined with the problems and causes of the current process of accounting human resources capitalization in the final Chinese, to explore the accounting human resources capitalization mechanism, from the government level, enterprise level and individual level three Comprehensive regulation, in order to seek accounting human resources as other social capital flow freely, efficient use, to solve the problems in the accounting of human resources, accelerate the process of accounting human resources capital, promote the healthy development of the national economy. At present, often because of the lack of comprehensive data system, theoretical research and application of human resources capital is not much, lack of awareness of the importance of human resource capitalization. Different from the previous research mostly stay in the theoretical level, the innovation of this paper lies in the application of human capital theory and human capital theory in social practice, on the basis of China accounting human resources actual data, using a variety of scientific analysis method, more accurate to find out the real situation and problems of the new accounting human resources, finally using AHP to put forward the human resources plan The realization mechanism of capital source. Of course, but because the data collection work is more difficult and less research literature, this study has many deficiencies and shortcomings, there are many further problems need to continue to explore, to test and improve in practice, improve and further development, the author will study and work in the future this issue further attention and study.

【学位授予单位】：河南大学
【学位级别】：硕士
【学位授予年份】：2016
【分类号】：F233

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