人力资源会计相关问题研究

发布时间：2018-04-04 06:00

本文选题：人力资源　切入点：人力资源会计　出处：《吉林大学》2006年硕士论文

【摘要】： 21世纪呈现在我们面前的是一个国际化、金融化、知识化的现代市场经济,以知识经济代替传统的农业经济、工业经济的新经济形态使得企业竞争核心发生转移,作为企业竞争优势根本来源的人力资源已成为许多企业关注的焦点。国际上有关人力资源开发利用的研究机构不断建立,从不同角度对人力资源的开发与社会经济的发展的关系进行了广泛的探讨和研究。基于人力资源的各学科的研究与发展也给会计界带来了新的机遇和挑战,人力资源会计应运而生。本文从人力资源会计产生的社会背景与发展过程入手,对国内外人力资源会计研究成果以及人力资源会计的基本理论进行了阐述,最后提出了人力资源会计计量和披露的基本方法。
[Abstract]:In the 21st century, we are faced with an international, financial and knowledge-based modern market economy. The traditional agricultural economy is replaced by knowledge economy. The new economic form of industrial economy makes the core of enterprise competition shift.As the fundamental source of competitive advantage, human resources have become the focus of many enterprises.International human resources development and utilization research institutions have been established, from different angles of human resources development and social and economic development of the relationship between a wide range of discussions and research.The research and development of various disciplines based on human resources also bring new opportunities and challenges to the accounting field, and human resource accounting emerges as the times require.Starting from the social background and development process of human resource accounting, this paper expounds the research results of human resource accounting at home and abroad and the basic theory of human resource accounting.Finally, the paper puts forward the basic methods of human resource accounting measurement and disclosure.
【学位授予单位】：吉林大学
【学位级别】：硕士
【学位授予年份】：2006
【分类号】：F235

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