知識經(jīng)濟條件下的人力資源會計研究.pdf

1、山西財經(jīng)大學碩士學位論文知識經(jīng)濟條件下的人力資源會計研究姓名：潘燕春申請學位級別：碩士專業(yè)：會計學指導教師：王春燕200504V負債所有者權(quán)益勞動者權(quán)益。人力資源會計的計量模式有成本會計模式、價值會計模式、權(quán)益會計模式、剩余會計模式四種模式。本文分別討論了這四種模式的優(yōu)缺點，認為在我國應采取以綜合四種模式優(yōu)點的彩色模式，并對我國實行人力資源會計提出了初步的制度設計。本文分五部分。第一部分對人力資源的產(chǎn)生與發(fā)展現(xiàn)狀進行了綜述；第二部分討論

2、了知識經(jīng)濟時代，我國推行人力資源會計的必要性和可行性；第三部分試圖勾勒出人力資源會計理論的基本框架；第四部分對人力資源會計的確認和計量進行了系統(tǒng)研究，重點討論了四種會計模式的優(yōu)缺點；第五部分對我國實行人力資源會計提出了初步的制度設計。關(guān)鍵詞：人力資源人力資本知識經(jīng)濟人力資產(chǎn)勞動者權(quán)益人力資源會計ResearchonHumanResourcesAccountingundertheconditionofknowledgeeconomyAbs

3、tractHumanresourcesaccountingisaproceduremeansofdifferentiatingestimatingthedataofhumanresourceswhoseaimistoprovideaccountinginfmationincludingacquirementdevelopmentdemobilizationcosteconomicvalueofHumanresourcessothatth

4、erelevantgroupsinsideoutsidetheenterprisesinstitutionscanmakethedecisionmakingofeconomypolicy.Thefactthathumanresourceshasbecomethemostvaluableresourcesinsocialdevelopmentsetsthestagefthehumanresourcesaccountingthebasiso

5、fwhichisthetheyofhumancapital.Humanresourcesaccountingemergedin1964havingexperiencedfourstagessubstantialtheeticalachievementshavebeenmade.Intheageofknowledgeeconomyitisnecessaryfeasibletointroducehumanresourcesaccountin

6、ginChina.Humanresourcesaccountingisanindependentaccountingsubjecthavingitsowntheeticalsystem.Itsbasicaimisdecisionmakingutilitywhoseinfmationqualityfeatureisobjectivityutility.Inthisthesishumanresourcesaccountinghypothes

7、ishasthreespecialsupplementaryhypothesisbesidesdevelopmentofthefourfinancialaccountinghypothesiswhichare“l(fā)abcommodityhypothesis”、“hypothesisofthefactthatunderthecontracthumanresourcesenterprisearegoodfollower”、“humanreso

8、urcesvalueincreasehypothesis”.Inhumanresourcesaccountinghumanresourcesisconsideredasanindependentassethumanassetwhoseowners’devotiontotheenterpriseishumancapital.Theownerofhumanresourcesotherownersofotherresourcesshareth