人力资源会计核算模式的对比研究(上)(1)论文

【摘 要】在知识 经济 时代 ，人力资源成为推动经济增长、实现组织战略目标的关键因素， 企业 相关利益人迫切需要了解人力资源价值信息，人力资源 会计 由此产生。在国外人力资源会计历经四十余年的 发展 ， 研究 成果相对成熟；我国正处于从国外引进人力资源会计的阶段，实践上基本空白。

由于客观环境对人力资源会计有着迫切的需求，因此及时大力开展人力资源会计 理论 和实践研究对我国的经济发展有着重要意义。 本论文在 参考 国内外人力资源会计研究成果的基础上，首先 分析 了我国人力资源会计发展的必要性和可行性，其次介绍了国内外人力资源会计的发展历程和基本理论，然后重点论述了人力资源会计的两大基本 内容 ：人力资源成本会计和人力资源价值会计。

接着详细论述了基于以上两种理论的不足而提出的一种新的会计模式，劳动者权益会计。最后文本 总结 了人力资源会计在我国具体实施中遇到的困难并针对此提出了几点改进建议：注重创新、进一步深化理论研究；大力开展试点工作；推广人力资源会计普及 教育 ；建立人力资源会计准则。

论文关键词：人力资源 人力资本 人力资源会计 Abstract At the age of Knowledge Economy, human resource has been the critical factor that accelerates economic growth and realizes strategic targets of enterprises. Many interests-related parties urgently require human resource value information which brought out the human resource accounting. With the development of more than forty years, foreign countries has already built up a basic theoretical framework and developed various models while our country is still at the age of introducing human resource accounting with a lot of vacuum in practice. With the strong demand from economic environment, it is absolutely necessary for us to initiate large scale research into human resource accounting. Referring to the results of study on Human Resources Accounting, this paper first analyzes the necessity and feasibility of Human Resources Accounting in China, introduces the history and basic theories, focuses on three different models of examination and calculation and deliberates on the advantages and disadvantages of each one. In the end, this paper summarizes the difficulties in practicing Human Resources Accounting in China and gives some suggestions, such as continuing theoretical research while focusing on innovation, initiating experiments and education and setting up accounting principles for HRA. 【摘 要】在知识