本文選題：人力資源　切入點(diǎn)：人力資源會計(jì)　出處：《吉林大學(xué)》2006年碩士論文

【摘要】： 21世紀(jì)呈現(xiàn)在我們面前的是一個國際化、金融化、知識化的現(xiàn)代市場經(jīng)濟(jì),以知識經(jīng)濟(jì)代替?zhèn)鹘y(tǒng)的農(nóng)業(yè)經(jīng)濟(jì)、工業(yè)經(jīng)濟(jì)的新經(jīng)濟(jì)形態(tài)使得企業(yè)競爭核心發(fā)生轉(zhuǎn)移,作為企業(yè)競爭優(yōu)勢根本來源的人力資源已成為許多企業(yè)關(guān)注的焦點(diǎn)。國際上有關(guān)人力資源開發(fā)利用的研究機(jī)構(gòu)不斷建立,從不同角度對人力資源的開發(fā)與社會經(jīng)濟(jì)的發(fā)展的關(guān)系進(jìn)行了廣泛的探討和研究�；谌肆Y源的各學(xué)科的研究與發(fā)展也給會計(jì)界帶來了新的機(jī)遇和挑戰(zhàn),人力資源會計(jì)應(yīng)運(yùn)而生。本文從人力資源會計(jì)產(chǎn)生的社會背景與發(fā)展過程入手,對國內(nèi)外人力資源會計(jì)研究成果以及人力資源會計(jì)的基本理論進(jìn)行了闡述,最后提出了人力資源會計(jì)計(jì)量和披露的基本方法。
[Abstract]:In the 21st century, we are faced with an international, financial and knowledge-based modern market economy. The traditional agricultural economy is replaced by knowledge economy. The new economic form of industrial economy makes the core of enterprise competition shift.As the fundamental source of competitive advantage, human resources have become the focus of many enterprises.International human resources development and utilization research institutions have been established, from different angles of human resources development and social and economic development of the relationship between a wide range of discussions and research.The research and development of various disciplines based on human resources also bring new opportunities and challenges to the accounting field, and human resource accounting emerges as the times require.Starting from the social background and development process of human resource accounting, this paper expounds the research results of human resource accounting at home and abroad and the basic theory of human resource accounting.Finally, the paper puts forward the basic methods of human resource accounting measurement and disclosure.
【學(xué)位授予單位】：吉林大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2006
【分類號】：F235

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相關(guān)期刊論文 前1條

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本文編號：1708669