我國推行人力資源會(huì)計(jì)的困境思考

1、I我國推行人力資源會(huì)計(jì)的困境思考我國推行人力資源會(huì)計(jì)的困境思考摘要：隨著知識經(jīng)濟(jì)時(shí)代的發(fā)展，人力資源的競爭已經(jīng)日趨激烈，而人力資源成本的形成以及價(jià)值的確定也越來越成為各個(gè)企業(yè)管理者以及會(huì)計(jì)信息需求者所關(guān)注的問題，因此人力資源會(huì)計(jì)應(yīng)運(yùn)而生。本文首先介紹了人力資源會(huì)計(jì)的涵義及在我國推行人力資源會(huì)計(jì)的必要性。然后，分析了我國人力資源會(huì)計(jì)的理論研究現(xiàn)狀和應(yīng)用現(xiàn)狀及目前存在的問題。其問題主要表現(xiàn)在：理論體系的建設(shè)不夠完善；忽視了對人力資源會(huì)計(jì)的可

2、操作性和適用性的實(shí)踐；人力資源會(huì)計(jì)缺少法律制度的保障以及人力資源會(huì)計(jì)的運(yùn)行環(huán)境不成熟。最后，就目前存在的問題提出了解決的對策。關(guān)鍵詞：人力資源會(huì)計(jì)；必要性；現(xiàn)狀及發(fā)展前景；實(shí)踐困難；對策建議ThoughtsThoughtsononthethePlightPlightofofHumanHumanResourceResourceAccountingAccountingAbstract:Abstract:Withtheeraofknowled

3、geeconomydevelopmenthumanresourceshasbecomeincreasinglyfiercecompetitionThecostofhumanresourcesfmationtodeterminethevalueofallbusinessmanagersarebecomingmemedemfaccountinginfmationtheconcernsofthosewhothuscameintobeinghu

4、manresourceaccounting.ThispaperdescribesthemeaningofhumanresourceaccountinghumanresourceaccountinginChinaneedtoimplement.thenanalysisofhumanresourceaccountingintheyresearchapplicationofexistingproblems.Theproblemmainlyin

5、:ConstructionofthetheeticalsystemisnotperfectNeglectofhumanresourceaccountingpracticeoperabilityapplicabilityLackofhumanresourceaccountingthelegalsystemofprotectionoftheoperatingenvironmentofhumanresourceaccountingimmatu

6、reFinallytothecurrentproblemsofthemeasuresproposedtosolve.KeyKeywds:wds:humanresourceIII目錄1引言.................................................................12人力資源會(huì)計(jì)的涵義...................................................

7、..13推行人力資源會(huì)計(jì)的必要性...............................................23.1有利于為投資者、債權(quán)人等利益相關(guān)者提供人力資源投資信息...........23.2有利于促進(jìn)人力資本和物力資本的協(xié)調(diào)，提高企業(yè)資源的使用效率.......33.3有利于促進(jìn)人力資源的供求平衡，滿足國家宏觀調(diào)控的需要.............33.4有利于企業(yè)管理當(dāng)局制定合理的經(jīng)營管理決策........

8、.................34我國人力資源會(huì)計(jì)現(xiàn)狀及發(fā)展前景.........................................34.1我國人力資源會(huì)計(jì)現(xiàn)狀.............................................34.2我國人力資源會(huì)計(jì)的發(fā)展前景.......................................45我國人力資源會(huì)計(jì)實(shí)踐困難原因分析............

9、...........................45.1人力資源會(huì)計(jì)理論本身不夠完善......................................55.1.1介紹性論文較多，獨(dú)創(chuàng)性研究成果較少..........................55.1.2闡述必要性多，研究可行性少..................................55.2傳統(tǒng)會(huì)計(jì)模式對人力資源會(huì)計(jì)發(fā)展的制約與限制..........

10、..............65.2.1傳統(tǒng)會(huì)計(jì)與人力資源會(huì)計(jì)涉及時(shí)間范圍的不統(tǒng)一..................65.2.2人力資本的價(jià)值具有不確定性..................................65.3人力資源會(huì)計(jì)實(shí)踐基礎(chǔ)的嚴(yán)重不足對人力資源會(huì)計(jì)發(fā)展的制約............65.3.1單獨(dú)討論人力資源會(huì)計(jì)的發(fā)展和構(gòu)建并不是上策..................65.3.2人力資源會(huì)計(jì)可操作性不強(qiáng)..

11、..................................75.4人力資源會(huì)計(jì)的運(yùn)行環(huán)境不成熟......................................75.4.1人力資源市場還不夠完善......................................75.4.2社會(huì)文化環(huán)境的缺陷..........................................75.5人力資源會(huì)計(jì)缺少法律制度的保