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本科学生毕业论文 人力资源会计浅析
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人力资源会计浅析

摘 要：伴随着科学技术的迅猛发展，人类社会正向知识经济时代迈进，经济的竞争表现为人才的竞争，而其实质乃是人力资源的竞争。知识经济的到来必然引起对人力资源的重视，人力资源会计也就成为公司会计的一个重要部分。因此，从经济管理上看，人力将作为一种资源被开发、利用和管理。这就要求对人力资源的成本和价值进行确认、计量和记录，对人力资源开发的经济效益进行分析。针对目前理论界对人力资源会计的一些研究成果以及实务中的问题，探讨在我国建立人力资源会计的必要性和人力资源会计实施的可能性，并分析了其中的一些原因，以从客观的角度来把握人力资源会计的实质。

关键字：人力资源；人力资源会计；确认；计量；披露；对策

Human Resource Accounting Analysed
Feng Ai-li
（Business Management Department,Anyang Normal University,Henan,Anyang,455002）
Abstract：Along with the rapid development of science and technology, human society is knowledge economic era, economic competition for talent competition, the essence of human resource is the competution. The advent of knowledge economy will cause the importance of human resource, human resource accounting will become an important part of our accounting. Therefore, from the economic management, human will, as a kind of resources development and utilization and managent. This is the requirement of human resource cost and value of recognition, measurement and record of human resource development and the economic benefit is anaiyzed. According to the present to human resource accounting theory and practice of some research results, this paper discusses the problems in China’s human resource accounting established the necessity and possibility of human resource accounting implementation are analyzed, and some of the reasons from the objective perspective person ability of resource accounting.

Key words：Human resources;Human resource accounting;confirm;measuring;disclosure;
countermeasures