本文選題：人力資源價值會計　切入點(diǎn)：Kt值　出處：《首都經(jīng)濟(jì)貿(mào)易大學(xué)》2017年碩士論文　論文類型：學(xué)位論文

【摘要】：隨著我國改革開放的步伐越來越快,中國的經(jīng)濟(jì)開放以及發(fā)展程度也愈來愈高,中國已經(jīng)將眼光放遠(yuǎn)于世界并和世界接軌,世界經(jīng)濟(jì)由工業(yè)經(jīng)濟(jì)逐步向知識經(jīng)濟(jì)過渡。人才逐漸成為最寶貴的資產(chǎn)和推動經(jīng)濟(jì)發(fā)展的生力軍。如何將人作為一項(xiàng)資產(chǎn)加以管理和評價,是人力資源會計研究工作者一直以來不懈努力的課題。隨著人們對世界的認(rèn)知,國外的教育資源豐富,國內(nèi)就業(yè)壓力的提升,越來越多的人開始把眼光聚焦于出國留學(xué),人民幣日益攀升,海歸就業(yè)選擇面拓寬,高薪崗位的吸引等等,這些因素都成為人們選擇到國外學(xué)習(xí)以及深造的原因。近些年中國的留學(xué)市場呈現(xiàn)穩(wěn)步增長,大大小小的留學(xué)教育機(jī)構(gòu)涌現(xiàn)。但沒有發(fā)現(xiàn)留學(xué)教育這個行業(yè)的人力資源價值的相關(guān)論文。本文重點(diǎn)闡述留學(xué)教育機(jī)構(gòu)的人力資源價值會計,而非從傳統(tǒng)會計的角度進(jìn)行分析。回顧國內(nèi)外人力資源會計產(chǎn)生的背景和發(fā)展歷程,通過閱讀國內(nèi)外文學(xué)者的文獻(xiàn)資料,學(xué)習(xí)和列舉了研究學(xué)者們的人力資源價值計量方法,本文提出“價值結(jié)合法”并進(jìn)行闡述和分析,并提出創(chuàng)新點(diǎn)和不足。針對人力資源價值提出理論框架,并以某留學(xué)教育機(jī)構(gòu)為案例進(jìn)行分析,將人力資源價值計量方法和人力資源績效評價方法相結(jié)合,貨幣和非貨幣方法相結(jié)合,對留學(xué)教育機(jī)構(gòu)的各崗位人才價值進(jìn)行假設(shè)、確認(rèn)、記錄、計量和報告。對留學(xué)教育機(jī)構(gòu)的人力資源價值會計的Kt值提出了崗位績效指標(biāo)這一創(chuàng)新點(diǎn)。對人力資源價值進(jìn)行3年期的預(yù)測分析,和人力資源實(shí)現(xiàn)價值的差額進(jìn)行比較分析,對留學(xué)教育機(jī)構(gòu)的人力資源管理和企業(yè)經(jīng)營決策提供了數(shù)據(jù)支持。
[Abstract]:As the pace of China's reform and opening up is getting faster and faster, China's economic opening up and its degree of development are becoming more and more advanced. China has set its sights far beyond the world and is in line with the rest of the world. The world economy is gradually transitioning from industrial economy to knowledge economy. Human being has gradually become the most valuable asset and the new force to promote economic development. How to manage and evaluate human being as an asset, Human resources accounting researchers have been working tirelessly for a long time. With people's knowledge of the world, the rich educational resources in foreign countries and the increasing pressure of employment at home, more and more people begin to focus on studying abroad. The rising renminbi, the widening of the choice of employment for overseas returnees, the attraction of well-paid jobs, and so on, all become the reasons why people choose to study abroad and further their studies. In recent years, China's market for studying abroad has steadily increased. Large and small educational institutions have emerged. However, there are no related papers on the human resource value of this industry. This paper focuses on the accounting of human resources value of overseas education institutions. Not from the perspective of traditional accounting. Reviewing the background and development of human resource accounting at home and abroad, studying and enumerating the measurement methods of human resource value by reading the literature of literature at home and abroad. This paper puts forward the "value combination method", expounds and analyzes it, and puts forward some innovative points and shortcomings. It puts forward a theoretical framework for the value of human resources, and takes an educational institution for studying abroad as a case study. Combining the human resource value measurement method with the human resources performance evaluation method, the monetary and the non-monetary method, the paper hypothesizes, confirms and records the talent value of each post in the educational institution of studying abroad. Measurement and report. This paper puts forward the innovation point of the Kt value of human resource value accounting in the educational institutions of studying abroad, and makes a 3-year forecast and analysis of the value of human resources, and makes a comparative analysis of the difference between the value of human resources and the value of realization of human resources. It provides data support for human resource management and business decision making in overseas education institutions.
【學(xué)位授予單位】：首都經(jīng)濟(jì)貿(mào)易大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2017
【分類號】：G522.72

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