推进我国实施人力资源会计的相关问题研究

发布时间：2018-10-13 10:56

【摘要】：当今的时代，是知识经济的时代，知识和科学技术已经成为推动社会进步的两大中坚力量，在企业中，作为知识和技术载体的人才不断受到高度的重视，人力资源在企业的发展中发挥着不可替代的作用。人力资源会计在会计学科领域里是作为一个崭新的分支出现的，现在，无论是国外会计学者还是国内的会计学者都对人力资源会计的相关理论和实践做了大量的研究工作。现阶段，我国对人力资源会计理论部分的研究已经达到相对熟练的程度，但在人力资源会计的推进应用方面，还是相对不太乐观，以目前这种应用状况判断，将直接严重阻碍了人力资源会计在我国企业中的科学有效实施。现如今，在我国一些企业的财务报告中，人力资源会计信息也有一些披露，但大部分都只是对工资薪酬的披露，这种披露程度明显不足。针对以上情况，本文着重对人力资源会计如何在我国尝试运用进行研究。本文中首先对人力资源会计的基本理论（如：假设、研究对象等等）进行简单系统的概述，紧接着就着重阐述了人力资源会计在我国实施的必要性和可行性，然后介绍我国人力资源会计尝试运用的情况，并把在国内尝试应用人力资源会计的一些高科技公司作为经典案例进行分析，针对我国目前的应用情况，着重分析了我国人力资源会计在账务处理上或者在报告列示上存在的问题，并逐步分析出现这些问题的原因，文章最后讲述了，为了进一步实现我国人力资源会计的全面应用，创造性地提出了推进我国人力资源会计应用的途径。本文采用的研究方法是以规范研究为主，比较分析法和案例分析法（华为公司和中国软件有限公司）为辅。在本文中，运用规范研究方式主要是通过对数据库文献资料的仔细阅读、巧妙归纳、深入分析和认真总结，，为本文的创作获取了充分的研究资料，为该文章的完成提供了前提条件。比较分析法是比较现有的三种人力资源会计模式在各方面的不同，指出各自存在的缺点。案例分析法是主要介绍中国软件公司对人力资源成本会计的账务处理，以中国软件2013年的资产负债表为基础，加上人力资产之后发生的变化等。论文全文按照提出问题、深入分析问题及出现问题的原因及如何解决问题的逻辑思路依次展开，逐级深入，对我国人力资源会计相关理论的进一步完善和实务操作现状都进行了较为详细的研究。
[Abstract]:Today's era is the era of knowledge economy, knowledge and science and technology have become the two major forces to promote social progress, in enterprises, as a carrier of knowledge and technology has been highly valued. Human resources play an irreplaceable role in the development of enterprises. Human resource accounting appears as a new branch in the field of accounting. Now, both foreign and domestic accounting scholars have done a lot of research on the theory and practice of human resource accounting. At the present stage, the research on the theory of human resource accounting in our country has reached a relatively skilled level, but the application of human resources accounting is still relatively not optimistic. Judging from the current situation of this kind of application, It will directly hinder the scientific and effective implementation of human resource accounting in Chinese enterprises. Nowadays, in the financial report of some enterprises in our country, there are some disclosures of human resource accounting information, but most of them are only the disclosure of salary and salary, which is obviously insufficient. In view of the above situation, this paper focuses on how to apply human resource accounting in our country. In this paper, the basic theory of human resource accounting (such as: hypothesis, research object, etc.) is summarized, and then the necessity and feasibility of the implementation of human resource accounting in our country are expounded. Then it introduces the situation of human resource accounting in our country, and analyzes some high-tech companies trying to apply human resource accounting in China as a classic case, aiming at the current application situation of our country. This paper emphatically analyzes the problems existing in the accounting of human resources in our country or on the list of reports, and analyzes the causes of these problems step by step. At the end of the article, the article describes that, in order to further realize the comprehensive application of human resources accounting in China, This paper creatively puts forward the way to promote the application of human resource accounting in our country. The research methods adopted in this paper are mainly normative research, supplemented by comparative analysis and case analysis (Huawei and China Software Co., Ltd.). In this paper, the use of normative research is mainly through careful reading of the database literature, ingenious induction, in-depth analysis and serious summary, for the creation of this article to obtain sufficient research materials. This article provides a prerequisite for the completion of the article. Comparative analysis is to compare the three existing human resource accounting models in different aspects, pointing out their shortcomings. The case analysis method mainly introduces the accounting treatment of human resource cost accounting in Chinese software companies, based on the balance sheet of Chinese software in 2013, and the changes after the human assets and so on. The full text of the thesis is carried out in turn according to the logical thinking of putting forward problems, analyzing the causes of the problems and how to solve the problems, step by step. The further improvement of human resource accounting theory and the current situation of practical operation are studied in detail.
【学位授予单位】：山西财经大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F235

【共引文献】