我國企業(yè)人力資源會計問題研究-全文預(yù)覽
【正文】 3（二）人力資源會計實行的必要性 .................................................................................3（三）人力資源會計在我國的可行性 .............................................................................4三、當(dāng)前我國企業(yè)推行人力資源會計面臨的問題及成因 .................................................5（一）人力資產(chǎn)的確認(rèn)面臨觀念障礙 .............................................................................5（二）人力資源計量問題 .................................................................................................5（三）法律制度尚未完善 .................................................................................................5四、我國企業(yè)推行人力資源會計的建議 .............................................................................6（一）更新觀念，正確認(rèn)識人力資本價值 .....................................................................6（二）加強對人力資源的計量，形成統(tǒng)一的核算體系 .................................................6（三）制定規(guī)范的法律制度 .............................................................................................7五、我國企業(yè)推行人力資源會計的前景展望 .....................................................................7致 謝 .....................................................................................................................................8參考文獻 .................................................................................................................................9人力資源會計起源于 20 世紀(jì) 60 年代。關(guān)鍵詞：人力資源會計；必要性；問題；建議；AbstractWith the development of economy, the human resources bee affect economic growth, the first element of the petitive power of enterprise, so more and more enterprise begin to pay close attention to its have the human resources information, human resources information from the embodiment of the inevitable human resource accounting. The human resources for the study of the human resource accounting will human resources as an important element of accounting to confirm, measuring, accounting and reporting, in order to meet the needs of the users of the information. Enterprises to establish a set of human resource accounting system has very important practical significance. This article analyzed through large numbers of literature material. Through understanding the meaning of human resource accounting, measuring, target, this paper introduces the present situation of human resource accounting enterprises in our country, and points out that the current human resource accounting the problems existing in the research, this paper expounds the enterprise human resource accounting, and puts forward the necessity and feasibility of the problems existed, design a feasible scheme t
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