我国人力资源会计及其出路.doc

题目： 我国人力资源会计的困境及其出路 姓名/学号 专业班级 指导教师 完成日期 20 年月日 The predicament of human resource accounting in China and its way out ABSTRACT With the increasing competition of knowledge economy and the continuous improvement of enterprise management, the importance of human resource accounting is becoming more and more important, and its theory is more mature and perfect. But the theory and practice of human resource accounting in our country are not perfect, mainly reflected in the importance of human is not enough and the theory and practice are not .is to show the human resources in terms of accounting, to achieve human resources accounting for the traditional accounting theory system to make up for the practical significance of the implementation of the implementation of the application. Through the case analysis of LIAN and HUAWEI Limited by Share Ltd in Nanjing, pointed out the problems of human resources accounting in China, including theoretical research, innovation and promotion of the application of less and measurement is not reasonable. By drawing on the experience of the development of human resources accounting in developed countries, the expenditure of human resource accounting in our country need to be improved from the aspect of accounting standards for business enterprises, financial accounts system, strengthening market supervision and the human account attention. KEYWORDS Human resource ，Human resource accounting ,Human resource management 目 录 1人力资源会计的概述 1 1.1 研究人力资源会计的背景 1 1.2 研究人力资源会计的意义 2 1.3 人力资源的定义和特征 3 1.3.1 人力资源的定义 3 1.3.2 人力资源的特征 3 1.4人力资源会计 4 1.4.1人力资源会计的定义 4 1.4.2 人力资源会计的分类 4 1.4.3人力资源会计的作用 5 1.4.4.人力资源会计的实施原则 5 2我国企业应用人力资源会计的实践分析—以华为、联创为例 5 2.1 华为股份有限公司 5 2.2 南京联创股份有限公司 6 2.3 对人力资源会计应用案例的思考 6 3我国推行人力资源会计存在的问题 7 3.1 人力资源会计推广应用不足 7 3.2 人力资源会计与传统会计联系不紧密 7 3.3人力资源的计量不合理 8 4 积极推进人力资源会计发展的建议 8 4.1 完善人力资源会计准则 9 4.2 建立合理的人力资源账务体系 9 4.3 加强对人力资源会计的重视程度 9 4.4 加强市场监管力度 10 4.5大力推广人力资源会计的应用 10 展望 10 参考文献 13 致 谢 14 1人力资源会计的概述 1.1 研究人力资源会计的背景 第一