本文關(guān)鍵詞：創(chuàng)新發(fā)展理念下人力資源管理會計(jì)體系構(gòu)建研究　出處：《甘肅政法學(xué)院》2017年碩士論文　論文類型：學(xué)位論文

  更多相關(guān)文章： 創(chuàng)新發(fā)展理念 人力資源 管理會計(jì) 可視化

【摘要】：論文研究是在我國國家經(jīng)濟(jì)的轉(zhuǎn)型、供給側(cè)改革的大背景之下產(chǎn)生的。在我國“十三五”規(guī)劃的提出下,現(xiàn)代企業(yè)的新型要求已經(jīng)對傳統(tǒng)的會計(jì)信息提出了新的挑戰(zhàn),對會計(jì)信息所反映的內(nèi)容均提出了不同程度的新要求。所以,人力資源管理會計(jì)研究具有重要的理論意義和應(yīng)用價(jià)值。論文研究在前期研究成果歸納和分析的基礎(chǔ)上,進(jìn)行了人力資源管理會計(jì)相關(guān)的基礎(chǔ)理論研究。按照層次遞進(jìn)的原則,首先介紹的是關(guān)于創(chuàng)新發(fā)展理念在會計(jì)領(lǐng)域的應(yīng)用研究,其次按照管理會計(jì)研究、人力資源會計(jì)研究、人力資源管理會計(jì)研究的順序展開文章的理論研究綜述部分。在構(gòu)建人力資源管理會計(jì)體系內(nèi)容部分,分為四個(gè)部分,分別是人力資源管理會計(jì)體系的基本原則、應(yīng)用環(huán)境、要素組成和運(yùn)行機(jī)制。其中,人力資源管理會計(jì)的要素包括計(jì)劃、決策與控制、報(bào)告、考核評價(jià),與人力資源管理會計(jì)四大職能一一對應(yīng)。在運(yùn)行機(jī)制部分,嘗試構(gòu)建了一套比較完整的人力資源管理會計(jì)體系,在這個(gè)體系當(dāng)中共包含四個(gè)分部體系,分別是計(jì)劃體系、決策與控制體系、報(bào)告體系和考核評價(jià)體系等。在計(jì)劃體系部分又分為兩個(gè)模塊,分別是需求體系模塊和供給體系模塊;在決策與控制體系部分也分為兩個(gè)模塊,分別為決策模塊和控制模塊。論文借鑒前人研究經(jīng)驗(yàn)的同時(shí)根據(jù)研究目的,分別運(yùn)用了規(guī)范研究方法、定性研究方法和文獻(xiàn)資料法對我國人力資源管理會計(jì)體系的構(gòu)建進(jìn)行了探討。人力資源管理會計(jì)體系為人力資源的開發(fā)、激勵(lì)、協(xié)調(diào)以及管理信息的需求提供參考信息,對實(shí)現(xiàn)管理會計(jì)于人力資源領(lǐng)域的應(yīng)用起到推動作用。論文研究得出結(jié)論主要有:創(chuàng)新發(fā)展理念內(nèi)涵在人力資源管理會計(jì)體系構(gòu)建中進(jìn)行具體細(xì)化;構(gòu)建了相對完整的人力資源管理會計(jì)體系;引導(dǎo)了人力資源信息的可視化。通過研究,文章整體上以創(chuàng)新發(fā)展理念作為指導(dǎo)思想,以人力資源管理會計(jì)職能為體系構(gòu)建的起點(diǎn),將管理會計(jì)學(xué)、管理學(xué)戰(zhàn)略研究方法、數(shù)學(xué)評價(jià)方法等與文章的寫作進(jìn)行有效的結(jié)合,運(yùn)用了整合的思想對我國的人力資源管理會計(jì)體系構(gòu)建進(jìn)行了研究,為促進(jìn)人力資源管理會計(jì)轉(zhuǎn)型與升級,提升企業(yè)人力資源質(zhì)量及競爭力提供了參考。
[Abstract]:The thesis research is produced under the background of the national economic transformation and supply-side reform in our country, and under the proposal of the 13th Five-Year Plan of our country. The new requirements of modern enterprises have put forward new challenges to the traditional accounting information, and have put forward new requirements to varying degrees of the content reflected by the accounting information. The research of human resource management accounting has important theoretical significance and application value. According to the principle of hierarchy progression, this paper first introduces the application of innovation and development concept in the field of accounting, and then according to the research of management accounting. Human resources accounting research, human resources management accounting research sequence of the theoretical research review part. In the construction of human resources management accounting system content part, is divided into four parts. They are the basic principles of the human resources management accounting system, the application environment, the composition of the elements and the operational mechanism. Among them, the elements of human resources management accounting include planning, decision-making and control, reporting, assessment and evaluation. In the part of operation mechanism, we try to construct a set of relatively complete human resources management accounting system, in which there are four branch systems. Planning system, decision and control system, report system and evaluation system are divided into two modules: demand system module and supply system module. The part of decision and control system is also divided into two modules, one is decision-making module and the other is control module. This paper discusses the construction of human resource management accounting system in China by qualitative research method and literature data method. The human resource management accounting system is the development and encouragement of human resources. Coordinate and manage information requirements to provide reference information. It can promote the application of management accounting in the field of human resources. The main conclusions of this paper are as follows: the connotation of innovative development concept is detailed in the construction of human resources management accounting system; Build a relatively complete human resources management accounting system; Guide the visualization of human resources information. Through the research, the article takes the innovation and development idea as the guiding ideology, the function of human resources management accounting as the starting point of the system construction, and the management accounting. Management strategy research methods, mathematical evaluation methods and the effective combination of the writing of the article, using the idea of integration of human resources management accounting system in China has been studied. It provides a reference for promoting the transformation and upgrading of human resource management accounting and improving the quality and competitiveness of enterprise human resources.
【學(xué)位授予單位】：甘肅政法學(xué)院
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2017
【分類號】：F235

【參考文獻(xiàn)】

相關(guān)期刊論文 前10條

1 關(guān)瑞娣;南星恒;;新常態(tài)下中國特色管理會計(jì)的創(chuàng)新與發(fā)展——中國會計(jì)學(xué)會管理會計(jì)專業(yè)委員會2016年專題研討會綜述[J];會計(jì)研究;2016年11期

2 曲麗敏;;關(guān)于人力資源會計(jì)應(yīng)用于企事業(yè)人力資源管理的思考[J];財(cái)經(jīng)界(學(xué)術(shù)版);2016年08期

3 蘇自力;;從高科技企業(yè)的視角看我國管理會計(jì)發(fā)展的創(chuàng)新點(diǎn)[J];財(cái)務(wù)與會計(jì);2015年19期

4 徐國君;;論人力資源價(jià)值的科學(xué)計(jì)量——以會計(jì)計(jì)量的內(nèi)容與本質(zhì)為中心[J];會計(jì)之友;2015年06期

5 韓曉杰;孔祥真;白靖;;人力資源會計(jì)研究熱點(diǎn)及發(fā)展趨勢[J];財(cái)會月刊;2012年06期

6 顧惠忠;;創(chuàng)新管理會計(jì) 促進(jìn)企業(yè)持續(xù)快速健康發(fā)展[J];財(cái)務(wù)與會計(jì)(理財(cái)版);2011年10期

7 孟利琴;;我國推行人力資源會計(jì)面臨的困境思考[J];會計(jì)之友(中旬刊);2010年10期

8 徐國君;胡春暉;孫玉甫;;改革開放三十年我國人力資源會計(jì)研究回顧與展望[J];中國海洋大學(xué)學(xué)報(bào)(社會科學(xué)版);2010年02期

9 杜榮瑞;肖澤忠;周齊武;;中國管理會計(jì)研究述評[J];會計(jì)研究;2009年09期

10 姚薇琦;傅嘉;;人力資源會計(jì)基本理論及應(yīng)用研究[J];財(cái)會通訊;2009年15期

相關(guān)碩士學(xué)位論文 前2條

1 李茜;新經(jīng)濟(jì)時(shí)代我國人力資源會計(jì)研究[D];長安大學(xué);2008年

2 裴霞;人力資源管理會計(jì)若干問題研究[D];福建農(nóng)林大學(xué);2005年

，

本文編號：1439448