【作者】 郭鹏；

【导师】 周国光；

【作者基本信息】 长安大学 ， 会计学， 2009， 硕士

【摘要】 人力资源会计从产生到现在,在经历了几十年起起伏伏的发展后,无论是从理论上还是从核算的实务操作上,都取得了一定的成果。随着知识经济时代的迅速发展,“知本经济”已经当之无愧地成为当代经济社会的最大特征,而传统会计只是过于倚重通过对物力资本的计量和报告来衡量企业所拥有的资产价值量,却没有将人力资源视为会计的一项重要要素加以确认和计量。现有的人力资源会计理论虽然提出了对人力资产进行核算,但是其在对人力资产的会计计量上存在一些不能与我国实际情况相适应的缺陷,因此,合理的对人力资源进行会计核算,准确的反应其在企业各种资源中所占的比重以及变化,及时的计量由人力资源所带给企业和社会的效益,并将各种数据提供给相关数据需求人员,以促使其更有效地利用这种资源,从而为推动社会经济的发展做出更好的贡献。本文正是从这个角度出发,在介绍了人力资源会计发展的情况后,讨论了将人力资源会计纳入现行会计准则核算体系的必要性和可行性,重点对比分析了现存的几种比较有影响的人力资源会计核算模式,指出了它们的不足之处。本文借鉴当前人力资源会计研究的最新成果,以人力资源成本会计为指导,提出人力资源的价值计量上应区分“稀有人力资源”与“非稀有人力资源”,并在此基础上解决了人力资源的产权归属问题。在结合《企业会计准则》(2006)的基础上,对人力资产价值的确认、计量、会计科目的设置、业务核算、会计报表、披露等方面提出了相关改进措施,通过案例分析进一步对现阶段人力资源会计的实务操作进行了研究,并且为人力资源会计在我国的全面推行提出了一些有益的建议。更多还原

【Abstract】 From the generation about human resource accounting, it was developed ups and downs in those several decades, both theory and practice has achieved a high level. As the development of the knowledge-based economy era, "knowledge economy" has become the characteristics about nowadays. The traditional accounting measures the worth of assets which a company has only by calculate its material resources, but did not regards the human resource as an important essential factor. So in order to calculate human resource reasonably, and report the proportion and change about it in the company accurately, we can calculate the benefit which human resource brings to company and society promptly, and provide the date of human resource for people who need and can utilize human resource effectively, it is useful to promote the development about economy.The essay is based on this, it introduced the development of human resource accounting and discussed the necessity and practicability about Chinese human resource accounting into existing "Accounting Standards for Business Enterprises" (Announced February 2006). In this essay we compares and analysis some model about human resource accounting and pointed out their inadequacies. We drawing on the latest achievements of human resource accounting, and use the human resource cost accounting as a guide, point out that the human resource value should be divided into "scarce human resource" and "non-scarce human resource", and on this basis to solve the property rights of human resource. In conjunction with " Accounting Standards for Business Enterprises"(2006), we had give some advice to improve the use of human resource accounting in confirmed, measure, set of accounts, financial report and disclosure about it, and give the feasibility of the proposed at the present by the case. With the completion of the related rules in economy and law, human resource accounting will play great role in the application.更多还原