1、 毕毕 业业 论论 文文 课题 论人力资源会计 专业年级专业年级 2 计算机网络技术 1 班 学生学号学生学号 学生姓名学生姓名 指导教师指导教师 评评 阅阅 人人 摘要 人力资源是一项重要的资源,人力资源会计将人力资源作为一项重要的资产, 对其招聘、录用、管理、教育、使用等方面的业务进行确认、记录、估价、投资、 摊销等的核算和管理活动,旨在揭示关于人力资源的信息,进行人力资源的估价 和投资效果的分析,录用高质量的人才,确定人力投资的方向和规模,决定支付工 资的数量,从而为企业更有效的利用和管理人力资源服务。人力资源会计是会计 学的一个新兴的重要分支学科。它是市场经济的产物。本文首先论述了在建
2、立人 力资源会计的必要性。然后对人力资源会计的确认与计量问题作了一些探讨，并 对人力资源成本会计和人力资源价值会计进行了分析。 提出了在人力资源会计研 究存在的问题和若干对策。 知识经济时代,市场经济更需要人力资源会计,并会推 动人力资源会计趋于完善和成熟。 关键词 人力资源会计 确认 计量 对策 Abstract Human resources are an important resource,. Human resource accounting to human resources as an important asset, its recruitment, hiring, mana
3、gement, education, the use of such areas as the business for confirmation, recording, valuation, investment, amortization and other accounting and management activities designed to reveal about human resources information, human resources and investment effects of the valuation analysis, recruiting
4、high-quality talent, investment in human resources to determine the direction and scale, decide the amount of the payment of wages and thus for the enterprise more effective use and management of human resources services. Human Resource Accounting is the accounting of a new study of the important br
5、anches. It is the product of a market economy. The paper first discusses the set up at the need for human resource accounting. And on human resource accounting recognition and measurement issues are discussed, and human resources cost accounting and human resources to carry out an analysis of value
6、accounting. Made in human resource accounting problems and a number of measures. Era of knowledge economy, the market economy required more human resources accounting, and will promote a more complete system of human resource accounting and mature. Keywords human Resource Accounting, Confirmed, Measurement, countermeasures 目录目录 第 1章 人力资源会计概述. 1 1.1 人力资源会计的涵义. 1 1.2 人力资源会计的作用. 1 第 2章 实行人力资源会计的必要性及现实意义 . 3 2.1 人力资源会计的必要性. 3 2.2 实行人力资源会计的现实意义 3 2.3 人力资源会计实
