创新发展理念下人力资源管理会计体系构建研究

发布时间：2018-01-18 04:24

本文关键词：创新发展理念下人力资源管理会计体系构建研究　出处：《甘肃政法学院》2017年硕士论文　论文类型：学位论文

【摘要】：论文研究是在我国国家经济的转型、供给侧改革的大背景之下产生的。在我国“十三五”规划的提出下,现代企业的新型要求已经对传统的会计信息提出了新的挑战,对会计信息所反映的内容均提出了不同程度的新要求。所以,人力资源管理会计研究具有重要的理论意义和应用价值。论文研究在前期研究成果归纳和分析的基础上,进行了人力资源管理会计相关的基础理论研究。按照层次递进的原则,首先介绍的是关于创新发展理念在会计领域的应用研究,其次按照管理会计研究、人力资源会计研究、人力资源管理会计研究的顺序展开文章的理论研究综述部分。在构建人力资源管理会计体系内容部分,分为四个部分,分别是人力资源管理会计体系的基本原则、应用环境、要素组成和运行机制。其中,人力资源管理会计的要素包括计划、决策与控制、报告、考核评价,与人力资源管理会计四大职能一一对应。在运行机制部分,尝试构建了一套比较完整的人力资源管理会计体系,在这个体系当中共包含四个分部体系,分别是计划体系、决策与控制体系、报告体系和考核评价体系等。在计划体系部分又分为两个模块,分别是需求体系模块和供给体系模块;在决策与控制体系部分也分为两个模块,分别为决策模块和控制模块。论文借鉴前人研究经验的同时根据研究目的,分别运用了规范研究方法、定性研究方法和文献资料法对我国人力资源管理会计体系的构建进行了探讨。人力资源管理会计体系为人力资源的开发、激励、协调以及管理信息的需求提供参考信息,对实现管理会计于人力资源领域的应用起到推动作用。论文研究得出结论主要有:创新发展理念内涵在人力资源管理会计体系构建中进行具体细化;构建了相对完整的人力资源管理会计体系;引导了人力资源信息的可视化。通过研究,文章整体上以创新发展理念作为指导思想,以人力资源管理会计职能为体系构建的起点,将管理会计学、管理学战略研究方法、数学评价方法等与文章的写作进行有效的结合,运用了整合的思想对我国的人力资源管理会计体系构建进行了研究,为促进人力资源管理会计转型与升级,提升企业人力资源质量及竞争力提供了参考。
[Abstract]:The thesis research is produced under the background of the national economic transformation and supply-side reform in our country, and under the proposal of the 13th Five-Year Plan of our country. The new requirements of modern enterprises have put forward new challenges to the traditional accounting information, and have put forward new requirements to varying degrees of the content reflected by the accounting information. The research of human resource management accounting has important theoretical significance and application value. According to the principle of hierarchy progression, this paper first introduces the application of innovation and development concept in the field of accounting, and then according to the research of management accounting. Human resources accounting research, human resources management accounting research sequence of the theoretical research review part. In the construction of human resources management accounting system content part, is divided into four parts. They are the basic principles of the human resources management accounting system, the application environment, the composition of the elements and the operational mechanism. Among them, the elements of human resources management accounting include planning, decision-making and control, reporting, assessment and evaluation. In the part of operation mechanism, we try to construct a set of relatively complete human resources management accounting system, in which there are four branch systems. Planning system, decision and control system, report system and evaluation system are divided into two modules: demand system module and supply system module. The part of decision and control system is also divided into two modules, one is decision-making module and the other is control module. This paper discusses the construction of human resource management accounting system in China by qualitative research method and literature data method. The human resource management accounting system is the development and encouragement of human resources. Coordinate and manage information requirements to provide reference information. It can promote the application of management accounting in the field of human resources. The main conclusions of this paper are as follows: the connotation of innovative development concept is detailed in the construction of human resources management accounting system; Build a relatively complete human resources management accounting system; Guide the visualization of human resources information. Through the research, the article takes the innovation and development idea as the guiding ideology, the function of human resources management accounting as the starting point of the system construction, and the management accounting. Management strategy research methods, mathematical evaluation methods and the effective combination of the writing of the article, using the idea of integration of human resources management accounting system in China has been studied. It provides a reference for promoting the transformation and upgrading of human resource management accounting and improving the quality and competitiveness of enterprise human resources.
【学位授予单位】：甘肃政法学院
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F235

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