【摘 要】
人力资源会计在美国在1960年代,经过近20世纪的研究和实践,初步形成了理论体系,人力资源价值计量模型的成本变得越来越成熟,形成了120种成本会计和价值会计模式。在1980年代,人力资源会计在我国开始引入和研究。近年来,人力资源会计理论和国内外实践的基础上,结合产权制度的研究,提出了人力资源会计的新模式。基于人力资本理论和经济增长理论,简要回顾的基础上,人力资源会计的发展,阐述了人力资源会计的基本理论。在此基础上,分析了人力资源会计在现有模式的缺点,人力资源会计在人力资源会计在财务会计系统不存在,人力资源会计作为管理会计的一部分,它是人力资源会计的管理,为企业内部管理提供人力资源信息。结合多年的经济学、人力资源管理、人力资本理论、财务会计、管理会计、统计、财务管理等学科基本功能,从现有的人力资源会计理论和服务的企业人力资源管理模式,帮助企业进行人力资源预测和决策。
【关键词】人力资源产权；人力资源会计；问题；对策
Research on the theory of human resource property right and human resource accounting
【Abstract】the human resource accounting in the sixties of the 20th century in the United States, after nearly half a century of research and practice, the initial formation of the theoretical system, human resources cost and value measurement model is becoming more and more mature, formed the twenty kinds of cost accounting and value accounting model. In the 80’s of last century, the human resources accounting in China began to introduce and research. In recent years, on the basis of the theory and practice of human resource accounting at home and abroad, combined with the study of property rights system, the paper puts forward a new model of human resource accounting. Based on the theory of human capital theory and economic growth theory, this paper briefly reviews the development of human resource accounting, and expounds the basic theory of human resource accounting. On this basis, analyzes the limitations of human resource accounting in the existing mode exists, that the human resource accounting in human resource accounting does not exist the financial and accounting system, human resource accounting should be as a part of management accounting, it is the management of human resource accounting, for the internal management of enterprises to provide information on human resources. Combined with several years to the study and understanding of economics, human resources management, human capital theory, financial accounting, management accounting, statistics, financial management science disciplines, from the basic functions of the management accounting of and discusses how to use existing human resources accounting theory and service mode of enterprise human resources management, help the enterprise to carry on the human resource forecasting and decision making.
【Key Words】human resources property right; human resource accounting; problem; countermeasure
目录
第五章 结合人力资源产权完善人力资源会计的措施及建议… 15
