本文選題：會計(jì)人才　切入點(diǎn)：人才資源資本化　出處：《河南大學(xué)》2016年碩士論文　論文類型：學(xué)位論文

【摘要】：人才是社會發(fā)展的第一生產(chǎn)力,人才資源對一個企業(yè)、一個國家都是最重要的資源,我國雖然是人口大國,有著龐大的人才資源,但依舊存在著人才資源利用率不高的問題。會計(jì)人才是我國人才隊(duì)伍的重要組成部分,是國家經(jīng)濟(jì)晴雨表的基層測量師,在現(xiàn)代市場經(jīng)濟(jì)中,尤其是中國經(jīng)濟(jì)轉(zhuǎn)軌時期,會計(jì)人才具有特殊價值。會計(jì)人才資源的發(fā)展,對我國經(jīng)濟(jì)轉(zhuǎn)型發(fā)展和跨越中等收入階段具有極為重要的意義。為發(fā)展我國會計(jì)事業(yè),提高會計(jì)人才資源利用率,保障社會經(jīng)濟(jì)穩(wěn)定健康發(fā)展,迫切需要對中國會計(jì)人才資源的資本化狀況進(jìn)行深入研究分析,尋求有效的會計(jì)人才資源資本化實(shí)現(xiàn)機(jī)制。文章的整體研究思路是在綜合分析人才資源資本化相關(guān)理論的基礎(chǔ)上,以人才資本理論為視角,先剖析人才資源存在問題及成因,再探究人才資源資本化實(shí)現(xiàn)機(jī)制,從而加快人才資源資本化進(jìn)程,促進(jìn)中國經(jīng)濟(jì)健康發(fā)展。具體來說,文章前半部分以理論研究為主,首先在對馬克思人力資本思想、舒爾茨人力資本理論及人才資源資本理論進(jìn)行綜合研究基礎(chǔ)上,明確了充分開發(fā)利用會計(jì)人才資源的重要性和緊迫性,并提出了實(shí)現(xiàn)人才資源資本化是促進(jìn)國家經(jīng)濟(jì)發(fā)展重要手段的基本觀點(diǎn);隨后,通過深入分析了人才資源資本化的價值計(jì)量方法和使用效益評價模型,并探索出了促進(jìn)人才資源資本化的理論前提和促成方法。文章后半部分以搜集和整理的大量數(shù)據(jù)為支撐,著重對我國會計(jì)人才資源的相關(guān)數(shù)據(jù)進(jìn)行充分挖掘分析研究,筆者既對會計(jì)人才供給情況進(jìn)行統(tǒng)計(jì)分析,又對會計(jì)人才需求情況進(jìn)行回歸分析、預(yù)測并匯總測算,最終找出了目前中國會計(jì)人才資源利用中存在著人才供求失衡、人才分布不合理、教育資源分配不均、人才層次結(jié)構(gòu)失衡以及人才管理不規(guī)范等問題及成因。以人才資本理論為理論支撐,并結(jié)合當(dāng)前中國會計(jì)人才資源資本化過程中存在的問題及成因,文章最終有針對性地探究了會計(jì)人才資源資本化實(shí)現(xiàn)機(jī)制,即從政府層、企業(yè)層和個人層三方面綜合調(diào)控,以謀求會計(jì)人才資源能夠如同其他社會物質(zhì)資本一樣自由流動、高效使用,從而解決會計(jì)人才資源利用中存在的問題,加快會計(jì)人才資源資本化進(jìn)程,促進(jìn)國家經(jīng)濟(jì)健康發(fā)展。目前,往往由于缺乏系統(tǒng)全面的數(shù)據(jù),人們對人才資源資本化的理論研究與應(yīng)用并不多,對人才資源資本化的重要性認(rèn)識不足。有別于前人的研究大多停留于理論層面,本文的創(chuàng)新之處在于將人力資本理論和人才資本理論應(yīng)用于社會實(shí)際中,依據(jù)中國會計(jì)人才資源實(shí)際數(shù)據(jù),采用多種科學(xué)的分析方法,較準(zhǔn)確地探究出最新會計(jì)人才資源利用真實(shí)現(xiàn)狀及問題所在,最后利用層次分析法提出了會計(jì)人才資源資本化的實(shí)現(xiàn)機(jī)制。當(dāng)然,但由于數(shù)據(jù)搜集整理的工作較困難以及研究文獻(xiàn)較少,筆者的研究還有許多不足和不完善之處,有許多更深入的問題需要繼續(xù)探索,需要在實(shí)踐中檢驗(yàn)、完善、提高并進(jìn)一步發(fā)展,筆者在今后的學(xué)習(xí)工作將會對此問題做進(jìn)一步的關(guān)注和研究。
[Abstract]:Talent is the first productive force of social development, human resources of an enterprise, a country is the most important resource, although China is a country with a large population, has a huge human resources, but there are still human resource utilization is not high. Accounting personnel is an important part of our personnel. Is the surveyor of the barometer of a national economy. In the modern market economy, especially in the economic transition period Chinese, which has special value accounting talents. The development of human resources accounting, on China's economic development and transformation across the middle-income stage has extremely important significance. For the development of China's accounting industry, improve the utilization rate of accounting personnel resources, to ensure the healthy development of social and economic stability, the urgent need of capital of human resources accounting Chinese in-depth research and analysis for accounting personnel resources effective implementation mechanism of the Overall. The research idea is based on the comprehensive analysis of relevant theories of human resources capital, the human capital theory, first analyzes the human resources problems and causes, and then explore the human resources capitalization mechanism, thus speeding up the human resource capitalization process, and promote the healthy development of the economy Chinese. Specifically, the the first half part based on the theoretical research, first of all in the thought of Marx human capital, based on comprehensive study of Schultz theory of human capital and human resource capital theory, clarifies the importance of full development and utilization of human resources accounting and urgency, and proposed the implementation of human resources capitalization is the basic view of promoting national economic development an important means; then, through in-depth analysis of the evaluation model of value measurement method of human resources capitalization and use efficiency, and to explore the promotion of human resources The theoretical premise of capital source and contributed to the method. The latter part in collecting and analyzing a lot of data to support, focusing on relevant data on human resources accounting in China to fully tap the research and analysis, the author not only on accounting talent supply situation were analyzed, and the accounting talent demand regression analysis, prediction and summary the final estimates, find out the current Chinese accounting talent resource utilization in talent supply and demand imbalance, talent distribution is reasonable, the uneven distribution of educational resources, problems and causes of unbalanced structure and talent level of talent management is not standardized. The human capital theory, and combined with the problems and causes of the current process of accounting human resources capitalization in the final Chinese, to explore the accounting human resources capitalization mechanism, from the government level, enterprise level and individual level three Comprehensive regulation, in order to seek accounting human resources as other social capital flow freely, efficient use, to solve the problems in the accounting of human resources, accelerate the process of accounting human resources capital, promote the healthy development of the national economy. At present, often because of the lack of comprehensive data system, theoretical research and application of human resources capital is not much, lack of awareness of the importance of human resource capitalization. Different from the previous research mostly stay in the theoretical level, the innovation of this paper lies in the application of human capital theory and human capital theory in social practice, on the basis of China accounting human resources actual data, using a variety of scientific analysis method, more accurate to find out the real situation and problems of the new accounting human resources, finally using AHP to put forward the human resources plan The realization mechanism of capital source. Of course, but because the data collection work is more difficult and less research literature, this study has many deficiencies and shortcomings, there are many further problems need to continue to explore, to test and improve in practice, improve and further development, the author will study and work in the future this issue further attention and study.

【學(xué)位授予單位】：河南大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2016
【分類號】：F233

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本文編號：1591727