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1、渤海大學(xué)學(xué)士學(xué)位論文題院專班姓目：我國人力資源會(huì)計(jì)發(fā)展趨勢分析別:會(huì)計(jì)學(xué)院業(yè)：財(cái)務(wù)管理級(jí)：2005級(jí)3班名：李茜茜指導(dǎo)教師：張曉飛完成時(shí)間:2009年5月我國人力資源會(huì)計(jì)發(fā)展趨勢分析［中文摘要］隨著知識(shí)經(jīng)濟(jì)時(shí)代的發(fā)展，人力資木成為創(chuàng)造財(cái)富的最重要的資木形式，人力資源作為活的資源已經(jīng)成為戰(zhàn)略性的資源、無限開發(fā)的資源、創(chuàng)造利潤的資源和競爭制勝的資源。人力資源會(huì)計(jì)在這種環(huán)境下應(yīng)運(yùn)而生，推行人力資源會(huì)計(jì)有著社會(huì)賦予的使命和廣闊的發(fā)展前景。建立起各行各業(yè)的人力資源會(huì)計(jì)體系，強(qiáng)化我國的人力資源管理，最大限度地發(fā)揮我國人力資源的優(yōu)勢，是知識(shí)經(jīng)濟(jì)對(duì)現(xiàn)代
2、會(huì)計(jì)提出的又一課題。本文以介紹人力資源會(huì)計(jì)的產(chǎn)生與發(fā)展為切入點(diǎn)，論述了我國推行人力資源會(huì)計(jì)的必要性和可行性，分析了人力資源會(huì)計(jì)在我國現(xiàn)行理論研究和建立過程中存在的問題，指出了解決問題的方法，并對(duì)我國人力資源會(huì)計(jì)的發(fā)展趨勢進(jìn)行了展望。［關(guān)鍵詞］人力資源人力資源會(huì)計(jì)發(fā)展趨勢分析Ourcountryhumanresourcesaccountantthetrendofdevelopmentanalysis[Abstract]Alongwiththeknowledgeeconomytimedevelopment,thehumancapitalbe
3、comesthecreationwealththemostimportantformsofcapital,thehumanresourcestooktheliveresourcesalreadybecametheresourceswhichthestrategicresources,theinfinitedevelopmentresources,thecreationprofitresourcesandthecompetitionsubdued.Humanresourcesaccountantarisesatthehistoricmom
4、entunderthiskindofenvironment,carryingouthumanresourcesaccountanthasthemissionandthebroadprospectsfordevelopmentwhichthesocietyentrustswith.Establishesallthevarioustradesandoccupationshumanresourcesaccountantthesystem,strengthensourcountry'shumanresourcesmanagement,maxim
5、umlimitdisplaysourcountryhumanresourcesthesuperiority,istheknowledgeeconomyatopicwhichproposedtomodernaccountant:.Thisarticleintroducedthehumanresourcesaccountant^productionandthedevelopmentarethebreakthroughpoint,elaboratedourcountrytocarryoutthehumanresourcesaccountant
6、snecessityandthefeasibility,hasanalyzedhumanresourcesaccountantthequestionwhichexistedinourcountrypresentfundamentalresearchandtheestablishmentprocess,hadpointedoutsolvedthequestionmethod,andhascarriedontheforecasttoourcountryhumanresourcesaccountant^trendofdevelopment.[
7、Keywords]humanresources.humanresourcesaccountant.trendofdevelopment；analysis引言一、人力資源會(huì)計(jì)的產(chǎn)生和發(fā)展1二、我國建立和發(fā)展人力資源會(huì)計(jì)的必要性和可行性3（-）我國推行人力資源會(huì)計(jì)的必要性3（二）我國實(shí)施人力資源會(huì)計(jì)的可行性6三、人力資源會(huì)計(jì)在我國的發(fā)展現(xiàn)狀10（一）人力資源會(huì)計(jì)研究0前存在的問題10（二）問題產(chǎn)生的原因，分析根源12四、如何在我國建立和實(shí)施人力資源會(huì)計(jì)13（-）建立健全人力資產(chǎn)評(píng)估機(jī)構(gòu)和人力資源市場13（二）建立和完善人力資源會(huì)計(jì)制度與理論
8、體系14（三）學(xué)習(xí)國外人力資源的開發(fā)與管理的成型經(jīng)驗(yàn)14（四）提高會(huì)計(jì)人員素質(zhì)，加強(qiáng)人力資源會(huì)計(jì)管理14五、實(shí)行人力資源會(huì)計(jì)發(fā)展趨勢和前景展望15（一）理論走向?qū)嵺`15（二）符合中國國情16（三）人力資源的
