【作者】 甘丽凝；

【导师】 马彦玲；

【作者基本信息】 河北大学 ， 会计学， 2004， 硕士

【摘要】 二十一世纪是知识经济迅猛发展时期，各个领域的竞争随着市场化、国际化的进程而日益深广和激烈。竞争中起决定性作用的不再是物质资本、土地，而是以知识和技能取胜的人。然而在实践中“重视人才”、“以人为本”等原则的贯彻，还仅仅是以主观的、模糊的管理指导思想来体现，并没有将人力资源视为会计的一项重要要素在管理信息系统中进行反映。知识经济时代的到来使传统会计理论和方法体系在许多方面显示出其不适应性，并对传统财务会计的基本理论提出了新的挑战，很多现实的例子不断向人们提出问题并迫切要求得到解决的方法，因此，如何建立一套与知识经济相适应的具有人本化理财观念的会计核算模式就显得非常具有现实意义。 本文将根据现实与发展的需要从人力资源会计产生的经济环境、理论基础及发展过程，介绍人力资源会计的相关基本理论，重点论述人力资源成本会计、人力资源价值会计、人力资源权益会计，最后对人力资源会计的现状和前景展望进一步探讨。 不可否认的是，人力资源会计有其自身的局限性，对这一分支学科的研究和实践也在不断深入中。随着现代经济理论的不断丰富，资本市场和证券市场的不断规范以及法律制度的不断健全，我们有理由相信，经过理论界和实务界的共同努力，人力资源会计会得到不断地完善和发展，并成为未来会计发展的主流。更多还原

【Abstract】 The twenty-first century is a new century in which intellectual economy will develop impetuously. Competition in all fields is turning deeply with marketing and globalization. Talents not material capital and earth are key to the success in competition but in contrast, not reflected in the management information system as an important accounting factor. At the same time, with intellectual economy century coming, traditional accounting theory and methods can’t fit information users’ needs in many ways. Traditional financial accounting meets with new challenge. We are now challenged by problems in the reality, which should be solved as soon as possible. Therefore, how to set up an accounting model based on humanism to respond to the knowledge economy is of great significance.According to the need of reality and development, in this article I will illustrate the economic environment human resource accounting roots, its theoretical foundation and its development, introduce some basic theories about human resource accounting (HRA), and the focus will be human resource cost accounting, human resource value accounting, human resource equity accounting, finally, introduce actuality and study the future of HRA.Human resource accounting has its limitations. With the enrichment of modern economic theory, with the development of capital market and stock market, with the perfect of law, we believe that with the help of progress in economic theory and accounting method, human resource accounting will be improved and developed, HRA will be the mainstream of future accounting.更多还原