【摘要】：當(dāng)前人類社會(huì)已經(jīng)步入知識經(jīng)濟(jì)時(shí)代,企業(yè)之間的競爭可謂是人力資源之間的一場較量。企業(yè)人力資源質(zhì)量的優(yōu)劣不僅決定了企業(yè)是否能夠在激烈的市場競爭中存活下來,同時(shí)也決定了企業(yè)所能夠獲得的經(jīng)濟(jì)利益以及綜合能力。人力資源已取代了傳統(tǒng)的金融資本成為企業(yè)發(fā)展的第一生產(chǎn)力,對企業(yè)而言,人力資源不僅承載著豐富的生產(chǎn)以及管理知識以及技術(shù),同時(shí)也融合著勞動(dòng)者們智慧的結(jié)晶,是企業(yè)未來發(fā)展中的一個(gè)重要角色,傳統(tǒng)的財(cái)務(wù)會(huì)計(jì)也要跟上時(shí)代發(fā)展的潮流,大力發(fā)展人力資源會(huì)計(jì)。GL公司作為高新技術(shù)企業(yè),人力資源承載著知識的力量或技術(shù)的力量,是公司發(fā)展的命脈。我國現(xiàn)有高新技術(shù)企業(yè)越來越注重人才價(jià)值,且人才在公司中發(fā)揮重大作用,公司效益與人力資源發(fā)揮的價(jià)值密不可分。現(xiàn)如今,市場競爭激烈,企業(yè)想要長期穩(wěn)定發(fā)展,必須有先進(jìn)的管理思想,在傳統(tǒng)財(cái)務(wù)會(huì)計(jì)的基本原則上,對人力資源會(huì)計(jì)予以有效拓展。因而,對高新技術(shù)企業(yè)而言,如何對人力資源進(jìn)行有效的開發(fā),切實(shí)在實(shí)踐中將人才用好顯得至關(guān)重要,企業(yè)必須準(zhǔn)確計(jì)量人力資源的價(jià)值。然而,不同于物質(zhì)資源,人力資源本身就是不確定的和不一般的資源,到目前為止,計(jì)量人力資源的價(jià)值仍然是一個(gè)有待處理并解決的重要課題之一,這同人力資源會(huì)計(jì)的實(shí)際運(yùn)用和推廣存在著直接的聯(lián)系。因而,注重人力資源價(jià)值計(jì)量理論層面的探索和研究,努力探尋人力資源價(jià)值計(jì)量好的方式方法,這對企業(yè)人力資源的運(yùn)用起到了極其重要的作用。從研究范圍來看,人力資源會(huì)計(jì)的相關(guān)研究主要集中在以下方面:一是針對人力資源計(jì)量所展開的研究;二是針對人力資源會(huì)計(jì)賬戶如何進(jìn)行設(shè)置所進(jìn)行的研究;三是站在報(bào)表層面對人力資源信息所展開的研究等等。本文以主要以人力資源價(jià)值計(jì)量作為研究的重中之重。本文立足于當(dāng)前已有的人力資源會(huì)計(jì)理論,將人力資源的分類計(jì)量作為出發(fā)點(diǎn)和落腳點(diǎn),針對人力資源展開科學(xué)合理分類,以貨幣計(jì)量方法和非貨幣計(jì)量方法為手段,對企業(yè)每類人力資源的價(jià)值在計(jì)量時(shí)可供選擇的各類計(jì)量方法加以深入的研究、分析和探討,進(jìn)而找尋出作為適宜的方式方法,進(jìn)而為企業(yè)管理者提供更為可靠的人力資源會(huì)計(jì)數(shù)據(jù),使企業(yè)經(jīng)營管理者做出正確決策,提高和有效利用企業(yè)人力資源價(jià)值。
[Abstract]:At present, human society has entered the era of knowledge economy, the competition among enterprises is a contest between human resources. The quality of enterprise human resources not only determines whether the enterprise can survive in the fierce market competition, but also determines the economic benefits and comprehensive ability that the enterprise can obtain. Human resources have replaced the traditional financial capital as the first productive force in the development of enterprises. For enterprises, human resources not only carry rich production and management knowledge and technology, but also integrate the crystallization of workers' wisdom. Is an important role in the future development of enterprises, traditional financial accounting should also keep up with the trend of development of the times, vigorously develop human resources accounting. As a high-tech enterprise, human resources bear the power of knowledge or technology. Is the lifeblood of the company's development. China's existing high-tech enterprises pay more and more attention to the value of talents and talents play an important role in the company. The benefit of the company is closely related to the value of human resources. Nowadays, the market competition is fierce, the enterprise wants the long-term stable development, must have the advanced management thought, in the traditional financial accounting basic principle, carries on the effective expansion to the human resources accounting. Therefore, for high-tech enterprises, how to develop human resources effectively and make good use of talents in practice is very important, and enterprises must accurately measure the value of human resources. However, unlike material resources, human resources themselves are uncertain and unusual resources. So far, measuring the value of human resources is still one of the important issues to be addressed and solved. This and the actual use of human resources accounting and promotion there is a direct link. Therefore, we should pay attention to the exploration and research of human resource value measurement theory and try to find out the good ways and means of human resource value measurement, which plays an extremely important role in the application of human resources in enterprises. From the perspective of the scope of the research, the related research of human resources accounting mainly focuses on the following aspects: first, the research on the measurement of human resources; second, the research on how to set up the human resources accounting accounts; Third, standing in the report level of human resources information research and so on. This article takes the human resource value measurement as the most important research priority. Based on the existing human resource accounting theory, this paper takes the classification and measurement of human resources as the starting point and the end point, carries out scientific and reasonable classification of human resources, and takes monetary and non-monetary measurement methods as the means. This paper makes a deep research, analysis and discussion on the various kinds of measurement methods that can be used to measure the value of each kind of human resources in an enterprise, and then finds out the appropriate ways and means to measure the value of each kind of human resources. Furthermore, it can provide more reliable human resource accounting data for enterprise managers, make business managers make correct decisions, and improve and effectively utilize the value of enterprise human resources.
【學(xué)位授予單位】：西安理工大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2017
【分類號】：F272.92;F276.44

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