The difficulties and suggestions of carrying on human resource accounting in china 我国推行人力资源会计的障碍及对策
Human resource accounting; Human resource cost accounting; Human resource value accounting; Human resource management. 人力资源会计;人力资源成本会计;人力资源价值会计;人力资源管理。
Human resources become increasingly important in modern enterprises, so the implementation of human resource accounting in China is inevitable. 人力资源在现代企业中越来越重要,因此在我国实施人力资源会计也是必然的趋势。
The basic concepts of human resource accounting include human resource, human capital, human assets, human resource accounting and so on. 人力资源会计的基本概念包括人力资源、人力资本、人力资产、人力资源会计等内容,对其进行理论分析十分必要。
The theoretical research on human resource accounting has never stopped but the application of human resource accounting has not been popularized in the practice. 对人力资源会计的理论研究一直没有停止过,但人力资源会计在实务中的应用却一直没有得到推广。
Three Obstacles on Popularizing Human Resource Accounting Rules and Regulations in China; 传统观念、计量困难和研究滞后,是人力资源会计在我国推行的三大障碍。
These are the new area the human resource accounting should explore into. 所有这些,已成为不容回避的现实问题,也应成为人力资源会计所要探索的新领域。
The human resource accounting is a new area formed by inter-penetration between human resource management and accounting science. 上市公司人力资源会计是人力资源管理与会计学相互渗透形成的新领域。
Analysis is made on some problems in human resource accounting, basically in the functions, investment capitalization, economic value and scientific adaptability. 从人力资源会计在管理中的作用、人力资源投资资本化、人力资源的经济价值、人力资源的科学性与适用性四个方面对目前人力资源会计存在的问题进行了分析。
This paper introduces the features of the knowledge-based economy, expounds the functions of the human resource accounting in the age of knowledge-based economy, and advances some measures for doing well the construction of the human resource accounting. 介绍了知识经济的特征,论述了知识经济时代人力资源会计的作用,提出了搞好人力资源会计建设的措施。
Human resource accounting is a new branch in accounting area. 人力资源会计在我国的会计领域还是一个较新的分支。
Human Resource Accounting is an accounting procedure and approach to measure and report the cost and value of HR. 人力资源会计是人力资源成本与价值进行计量和报告的一种会计程序和方法。
It mainly explains the research background of the human resource accounting, the research meaning of the human resource accounting and the design and the new opinion of this text; 主要阐述了人力资源会计的研究背景、人力资源会计的研究意义以及本文的思路和新见解;
In the first, this paper discusses human resource is the first resource at the age of Knowledge Economy, then discusses the produce and development of the human resource accounting and its researching actuality and feasibility and necessity. 本文首先论述了知识经济时代人力资源是第一资源,接着论述了国内外人力资源计的产生和发展,阐述了对其进行研究的必要性和可行性。
The practice and application of human resource accounting has been developing. 事实上,现阶段人力资源会计还有待于进一步研究探讨,对这一分支学科的应用和实践也在不断深入中。
The human resource accounting is a new branch of the accounting field. 人力资源会计是会计领域的一个新兴分支。
Measurement of human resource value is the emphasis and difficulty in human resource accounting. 人力资源价值的计量是人力资源会计的重点和难点。
Chapter four puts forward measuring model and method of the value of human resource accounting in the university. 第四章,阐明高校人力资源会计的一些基本概念、理论基础,提出了高校人才资源价值计量方法。
It depends on the measure of individual value of human resource to carry out human resource accounting. 人力资源个体价值的计量问题是人力资源会计能否实施的关键。
This paper introduces the concept of the human resource accounting, and from two aspects of the theory of the human resource cost accounting and the theory of the human resource management accounting, makes detailed analysis on the research emphases of the human resource accounting. 介绍了人力资源会计的概念,从人力资源成本会计和人力资源管理会计两个方面对人力资源会计的研究重点进行了详细的分析。
Management accounting for intellectual capital inherited and expanded human resource accounting and strategic management accounting on hand. 智力资本管理会计对现有的人力资源会计与战略管理会计具有继承性与拓展性。
First the article analyzed our current condition for SOE Human Resource arrangement the problem existed in administration and also. It brought up the new demand for the reform and recreation of Human Resource accounting administration. 首先,文章分析了目前我国国企人力资源配置状况和人力资源会计管理中存在的问题,对未来国企发展提出了变革和创新人力资源会计管理的新需求;
Therefore, the re-recognition and re-measurement of this important resource and development and application of human resource accounting are the new requirement of Knowledge economy age. 因此,对人力资本这种生产要素的重新确认和计量,发展和应用人力资源会计,是知识经济时代提出新要求。
This is the issue on orientation of human resource accounting; 这是人力资源会计的定位问题。
Through the present situation of the application of human resource accounting as well as the necessity of human resource accounting application, this article discussed our country the difficult position which faces in promoting the process of human resources accounting. 本文通过人力资源会计的应用现状以及人力资源会计应用的必要性,探讨了我国在推进人力资源会计的过程中面临的困境。
Human resources, as the carrier of knowledge, have more and more influence to the economy in our society. The positive impact and the economic prospect of human resource accounting really attract the attention of all the accountants and scholars in the world. 而人力资源作为知识的载体,对社会经济的影响将越来越大,人力资源会计在知识经济中显现出来的巨大作用和经济前景也引起了全世界会计工作者和学者的广泛关注。
In this thesis I define human resource accounting connotation under the background of knowledge economy and described its theoretical foundation. Based on this I present an analysis of positioning and pointed out the accounting functions of human resources. 本学位论文对知识经济背景下人力资源会计内涵进行了界定,并说明了其理论基础,在此基础上,对人力资源会计的定位进行了分析,并指出了人力资源会计的职能。
Simultaneously, China should support the implementation of human resource accounting by the establishment of its environment, system and staff. 同时,我国应从环境建设、制度建设和队伍建设入手,为人力资源会计的推行提供平台、保障和支持。
In this paper, the theory of human resource accounting has combed the development and summarizes the innovation and results of human resource accounting theory. 本文对人力资源会计的理论的发展情况进行了梳理,并总结了现在人力资源会计理论方面的创新与成果。
The third part is the design of human resource accounting system in Tianjin City Vocational College. 第三部分,天津城市职业学院人力资源会计制度设计。