知識(shí)經(jīng)濟(jì)條件下的人力資源會(huì)計(jì)研究.pdf

1、山西財(cái)經(jīng)大學(xué)碩士學(xué)位論文知識(shí)經(jīng)濟(jì)條件下的人力資源會(huì)計(jì)研究姓名：潘燕春申請(qǐng)學(xué)位級(jí)別：碩士專業(yè)：會(huì)計(jì)學(xué)指導(dǎo)教師：王春燕200504V負(fù)債所有者權(quán)益勞動(dòng)者權(quán)益。人力資源會(huì)計(jì)的計(jì)量模式有成本會(huì)計(jì)模式、價(jià)值會(huì)計(jì)模式、權(quán)益會(huì)計(jì)模式、剩余會(huì)計(jì)模式四種模式。本文分別討論了這四種模式的優(yōu)缺點(diǎn)，認(rèn)為在我國(guó)應(yīng)采取以綜合四種模式優(yōu)點(diǎn)的彩色模式，并對(duì)我國(guó)實(shí)行人力資源會(huì)計(jì)提出了初步的制度設(shè)計(jì)。本文分五部分。第一部分對(duì)人力資源的產(chǎn)生與發(fā)展現(xiàn)狀進(jìn)行了綜述；第二部分討論

2、了知識(shí)經(jīng)濟(jì)時(shí)代，我國(guó)推行人力資源會(huì)計(jì)的必要性和可行性；第三部分試圖勾勒出人力資源會(huì)計(jì)理論的基本框架；第四部分對(duì)人力資源會(huì)計(jì)的確認(rèn)和計(jì)量進(jìn)行了系統(tǒng)研究，重點(diǎn)討論了四種會(huì)計(jì)模式的優(yōu)缺點(diǎn)；第五部分對(duì)我國(guó)實(shí)行人力資源會(huì)計(jì)提出了初步的制度設(shè)計(jì)。關(guān)鍵詞：人力資源人力資本知識(shí)經(jīng)濟(jì)人力資產(chǎn)勞動(dòng)者權(quán)益人力資源會(huì)計(jì)ResearchonHumanResourcesAccountingundertheconditionofknowledgeeconomyAbs

3、tractHumanresourcesaccountingisaproceduremeansofdifferentiatingestimatingthedataofhumanresourceswhoseaimistoprovideaccountinginfmationincludingacquirementdevelopmentdemobilizationcosteconomicvalueofHumanresourcessothatth

4、erelevantgroupsinsideoutsidetheenterprisesinstitutionscanmakethedecisionmakingofeconomypolicy.Thefactthathumanresourceshasbecomethemostvaluableresourcesinsocialdevelopmentsetsthestagefthehumanresourcesaccountingthebasiso

5、fwhichisthetheyofhumancapital.Humanresourcesaccountingemergedin1964havingexperiencedfourstagessubstantialtheeticalachievementshavebeenmade.Intheageofknowledgeeconomyitisnecessaryfeasibletointroducehumanresourcesaccountin

6、ginChina.Humanresourcesaccountingisanindependentaccountingsubjecthavingitsowntheeticalsystem.Itsbasicaimisdecisionmakingutilitywhoseinfmationqualityfeatureisobjectivityutility.Inthisthesishumanresourcesaccountinghypothes

7、ishasthreespecialsupplementaryhypothesisbesidesdevelopmentofthefourfinancialaccountinghypothesiswhichare“l(fā)abcommodityhypothesis”、“hypothesisofthefactthatunderthecontracthumanresourcesenterprisearegoodfollower”、“humanreso

8、urcesvalueincreasehypothesis”.Inhumanresourcesaccountinghumanresourcesisconsideredasanindependentassethumanassetwhoseowners’devotiontotheenterpriseishumancapital.Theownerofhumanresourcesotherownersofotherresourcesshareth