1、 1 浅谈人力资源会计研究问题 摘要 近年来，随着人本主义管理思潮的推动，政府及企业管理当局观念的转变，劳动者 权益保障意识的日渐觉悟，人力资源会计在理论研究领域己引起众多学者的关注和参 与，在实践推广应用方面也已初现端倪。知识经济时代的竞争实质是知识、技术和人才 的竞争因此现代企业不仅要重视对物质资源、信息资源和环境资源的有效使用，更需要 注重人力资源这一经济增长中最为活跃、积极主动性的生产要素。 通过阅读专家学者研究的一些成果，本文他们的研究成果做了一定了参考和借鉴， 并加注了一些个人观点，那么本文对人力资源会计的基本概念、我国建立人力资源会计 的必要性、人力资源会计的内容、我国人力资源会
2、计面临的困境、推动我国人力资源会 计的实施进行了论述，相信人力资源会计在不就的将来会发挥他应发挥出来的“功效” 。 关键词：关键词：人力资源会计；产生；现状；问题；办法；价值 2 Research on human resource accounting problems Abstract In recent year，along with the humanism management though ,the transformation of the government and the enterprise management concept labor rights protecti
3、on consciousness gradually awakening, human resource accounting in the field of theoretical research has attracted the attention of many scholars and participation, in practical aspect also has appeared. The essence of competition in the era of knowledge economy is knowledge technology and talent co
4、mpetition so modem enterprises should not only pay attention to the effective use of material resources, information resources and environmental resources, more need to pay attention to the human resources of the economic growth is the most active, positive and initiative factor of production. The r
5、esult of experts and scholars in reading, this paper the results of their research to do some reference, and raises some personal views, so the establishment of human resource accounting, the basic concept of human resource accounting in our country, the necessity of human resource accounting conten
6、t, human resource accounting of our country facing difficulties, to promote the implementation of the human resources accounting in china are discussed in this paper, believe that human resource accounting in the future will not play he should play out “effect”. Keywords: human resource accounting; product; status; problem; measure; value 3 目录 摘要 1 Abstract 2 目录 3 绪论 4 1. 人力资源会计的基本概念 5 1.1 人力资源的含义 5 1.2 人力资源会计的含义 5 1.3 人力资源的产生和发展 . 5 1.3.1 人力资源会计产生的背景 . 5 1.3.2 国外人力资源的产生和发展 5 1.3.3 我国人力资源会计的
