【作者】 邢秀凤；

【导师】 林和平； 张建国；

【作者基本信息】 福建农林大学 ， 林业经济管理， 2003， 硕士

【摘要】 企业人力资源管理近些年来倍受人们关注。对人力资源管理的好坏直接关系到企业的竞争力，事关企业兴衰，加强企业人力资源管理已成为企业管理的有机组成部分之一。论文导入了人力资源管理等相关概念与基本原理，对样本企业的人力资源管理理论与实践进行了阐述与总结，并对样本企业的人力资源管理体系进行了补充，指出完善的人力资源管理应包括人力资源会计，初步提出了企业人力资源会计的基本核算框架。 论文共分为五部分。第一部分总结了企业人力资源管理的重要意义，指出企业应以人为本，人企合一。第二部分导入了相关概念与基本原理，为第三部分进行案例分析作理论准备。第三部分以海尔集团为样本企业，总结了其人力资源管理实践的成功之处，是论文的重点之一，第四部分是第三部分的延伸，也是论文的又一重点所在，该部分指出企业人力资源管理体系应包括人力资源会计，完善人力资源管理、建立高水平的企业管理基础平台必须加强人力资源会计的核算，并初步构建了企业人力资源会计的核算框架。第五部分简要指出了论文的不足之处及未来研究方向。更多还原

【Abstract】 Enterprise’s human resources management has become a heated topic in recent years, because human resources management has much to do with enterprise’s competence. In this case, strengthen human resources management is necessary. The paper summarizes the relevant concepts and basic principles, draws conclusions from the sample enterprise, implements the traditional human resources management and points out that the human resources accounting system should be incorporated into human resources management. The paper offers an outline of human resources accounting for sample enterprise.To be specific, the paper contains 5 parts. The first part summarizes the meaning of enterprise’s human resources management, points out that enterprise should be human-oriented. In the second part, some relevant concepts and principles are introduced, which is the theory basis for the following part. In the third part, Haier Group is chosen as the example, and some excellent operation methods are offered, this part is a main point of the thesis. Part four is the extension of part three, and is another high-light of the paper. It stresses that human resources accounting should be incorporated into the enterprise’s human resources management system, and human resources accounting must be intensified in order to better human resources management and construct the high-level management platform for enterprise. This part also puts forward an outline of human resources accounting for sample enterprise. The final part is a brief summary of the outstanding problems and further study of the thesis.更多还原