【正文】
認識人力資本價值 .....................................................................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 60 年代。 Problem。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 to solve it, make our country enterprise can better utilization of human resources to provide the reference. Key words:Human resource accounting。本文通過查閱大量文獻資料進行分析研究。以人力資源為研究對象的人力資源會計將人力資源視為會計的一項重要要素加以確認、計量、核算和報告,以滿足信息使用者的需求。山 東 工 商 學 院SHANDONG INSTITUTE OF BUSINESS AND TECHNOLOGY畢業(yè)論文(設計)GRADUATION THESIS?。―ESIGN)論文(設計)題目Title Of Thesis(Design) 我國企業(yè)人力資源會計問題探討分院(系別)Department 會計學院 ?! I(yè)Specialty 會計學 班 級Class 會計雙學位班 學 號Number 09121210 論文(設計)作者Author of Thesis(Design) 李新燕 論文完成日期Date 2022 年 10 月 31 日論文(設計)指導教師Advisor 谷增軍 指導教師職稱The Title of Advisor 講 師 我國企業(yè)人力資源會計問題探討OUR COUNTRY ENTERPRISE HUMAN RESOURCES ACCOUN