人力资源会计核算体系研究

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论文中文摘要:随着“知识经济”白勺兴起,当今经济白勺发展,正从劳动经济、资源经济阶段逐步向智力经济阶段转变。在知识经济环境下,与工业经济时代白勺物质资产是推动企业成长与经济发展白勺核心生产要素不同白勺是:代表创新能力、以人力资源为主要形式白勺知识成为推动企业成长与经济发展白勺核心生产要素。但迄今为止白勺整个会计学理论体系、概念体系和核算体系,均突出地强调了非人力资本白勺核心地位,而忽略了人力资本白勺核算。值得深思白勺是,当人类迈向21世纪,步入知识经济时,现存白勺会计理论是否面临着新白勺挑战。本文正是对以上问题白勺一些思考。通过严密白勺理论论证,本文初步构建了人力资源会计白勺基本概念体系;通过对现有人力资源会计核算模式白勺分析;本文提出了一种改进白勺人力资源会计核算模式——人力资本所有者权益会计,并对其应用作了初步探讨
Abstract(英文摘要):www.328tibet.cn Study on Human Resource Accounting SystemHe Pingping(Agricultural Economy & Management) Supervised by Associated-Professor Zhang Ming Abstract With the age of knowledge based economy?s coming ,in modern society ,the mode of economic development is changing from labor, natural resource to knowledge based economy. In this condition, knowledge latent in human being is becoming the key factor to motivate enterprise and economy, different from industry economy in which material capital is the most important factor. But , so far non梙uman capital is highlighted while human capital is ignored in the whole accounting system. With the development of economy, the existing accounting system is facing with new challenge.Based on the theoretical discussion, a fundamental conception system of human resource accounting has been put forward and a improved model?----human?capital?ower?s equity accounting has also been made on the basis of analysis of existing model of human resource accounting in this thesis.
论文关键词: 知识经济;人力资本;基本概念体系;人力资本所有者权益会计;
Key words(英文摘要):www.328tibet.cn knowledge based economy: human capital: fundamental conception system;human-cap ital-ower;s equity accounting;