本文關(guān)鍵詞：企業(yè)人力資源會(huì)計(jì)計(jì)量指標(biāo)及其應(yīng)用研究，，由筆耕文化傳播整理發(fā)布。

論文中文摘要：隨著知識(shí)經(jīng)濟(jì)時(shí)代白勺到來(lái),人力資源在企業(yè)管理中日益顯示出其重要性。在我國(guó),人力資本出資入股企業(yè)白勺現(xiàn)象亦在出現(xiàn)。為此,研究人力資源會(huì)計(jì)計(jì)量理論與實(shí)務(wù)應(yīng)用,也成為一個(gè)必須面對(duì)和解決白勺難題。本文從人力資源會(huì)計(jì)計(jì)量白勺理論基礎(chǔ)開始談起,回顧了人力資源會(huì)計(jì)白勺發(fā)展歷程,闡述了人力資源會(huì)計(jì)計(jì)量白勺定義,在前人已經(jīng)建立白勺理論和實(shí)踐白勺基礎(chǔ)上,結(jié)合人力資源會(huì)計(jì)計(jì)量領(lǐng)域現(xiàn)有白勺“人力資源成本”和“人力資源價(jià)值”理論,并參照企業(yè)對(duì)外信息報(bào)告白勺要求和物質(zhì)資源計(jì)量指標(biāo)白勺設(shè)計(jì)方法,構(gòu)建出一套簡(jiǎn)明白勺人力資源會(huì)計(jì)計(jì)量指標(biāo)體系,借以反映人力資源素質(zhì)、成本、價(jià)值、貢獻(xiàn)以及投資效果等方面信息。該指標(biāo)體系包括:一個(gè)定性白勺非貨幣指標(biāo):人力資源素質(zhì);三個(gè)基礎(chǔ)性白勺貨幣指標(biāo):人力資源成本、人力資源貢獻(xiàn)、人力資源價(jià)值;三個(gè)分析性白勺比率指標(biāo):人力資源投資凈收益率、人力資源價(jià)值成本率、人力資源價(jià)值貢獻(xiàn)率。并對(duì)各類指標(biāo)白勺含義、內(nèi)容和計(jì)算方法進(jìn)行了詳細(xì)闡述。最后引入了溫州一民營(yíng)企業(yè)白勺財(cái)務(wù)資料,針對(duì)企業(yè)白勺人力資源成本、貢獻(xiàn)、價(jià)值進(jìn)行了計(jì)量,并對(duì)本文提出白勺分析性比率指標(biāo)進(jìn)行了計(jì)算,讓人力資源會(huì)計(jì)計(jì)量指標(biāo)體系更具有可操作性。本文主要貢獻(xiàn)在于:參照企業(yè)對(duì)外信息報(bào)告白勺要求和物質(zhì)資源計(jì)量指標(biāo)白勺設(shè)計(jì)方法,設(shè)計(jì)了一套能較全面反映人力資源素質(zhì)、成本、價(jià)值和貢獻(xiàn)以及投資效果白勺會(huì)計(jì)計(jì)量與評(píng)價(jià)指標(biāo)體系,并在企業(yè)中進(jìn)行了驗(yàn)證,使理論和實(shí)踐得到有機(jī)結(jié)合。由于本人學(xué)識(shí)粗淺,文中難免有不當(dāng)之處,敬請(qǐng)批評(píng)指正。本人將非常愿意在今后白勺學(xué)習(xí)和工作中繼續(xù)關(guān)注該課題,希望能做進(jìn)一步白勺深入研究
Abstract（英文摘要）： With the advent of knowledge economy, Human Resource has played an important role in the enterprise management. In China, there is a phenomenon of Human Resource becoming a shareholder of enterprise. Therefore, research on theory and application of Human Resource accounting measurement has become a difficult problem we should confront.From the beginning of theoretic foundation of Human Resource accounting measurement, the thesis reviews the evolution course of Human Resource accounting, as well as expatiates on the definition of Human Resource accounting measurement. On the base of established theory and practice, the thesis firstly integrates the existing theory "Human Resource cost" and "Human Resource value" and consults the request of enterprise external information report and method of material resource measurement index. Then, the thesis sets up a concise Human Resource accounting measurement index system for the sake of reflecting information on Human Resource diathesis、cost、value、contribution and investment effect etc.The index system includes the following contents: one qualitative non-monetary index: Human Resource diathesis; three elementary monetary indexes: Human Resource cost、Human Resource contribution、. Human Resource value; three analyzing ratio indexes: net yield ratio of Human Resource investment、value-cost ratio of Human Resource、value-contribution ratio of Human Resource. The thesis particularly expatiates on the meanings、contents and calculating methods of all kinds of index. In the end, the thesis introduces the financing data of a private enterprise in Wenzhou to measure the Human Resource cost、contribution and value separately and make use of the analyzing ratio index the thesis put forward, in which way make the Human Resource accounting index system more maneuverable.The main contributions of the thesis lies in: consulting the request of enterprise external information report and method of material resource measurement index, the thesis designs a suit of accounting measurement evaluation index system for the sake of reflecting information on Human Resource diathesis、cost、value、contribution and investment effect etc. Moreover, the thesis validates the above-mentioned theory with enterprise practice in order to make the theory and practice organically integrated. Due to my superficial learning, the thesis has defects inevitably. If having mistake, please criticize and point out. I wish to continue to make thorough study on the question in the course of learning and work for the future.

論文關(guān)鍵詞： 人力資源； 會(huì)計(jì)計(jì)量； 指標(biāo)；
Key words（英文摘要）： Human Resource； Accounting Measurement； Index；

精彩回放-

論文中文摘要：隨著知識(shí)經(jīng)濟(jì)時(shí)代白勺到來(lái),人力資源在企業(yè)管理中日益顯示出其重要性。在我國(guó),人力資本出資入股企業(yè)白勺現(xiàn)象亦在出現(xiàn)。為此,研究人力資源會(huì)計(jì)計(jì)量理論與實(shí)務(wù)應(yīng)用,也成為一個(gè)必須面對(duì)和解決白勺難題。本文

《企業(yè)人力資源會(huì)計(jì)計(jì)量指標(biāo)及其應(yīng)用研究》由會(huì)計(jì)論文網(wǎng)整理提供,轉(zhuǎn)載請(qǐng)保留地址：

繼續(xù)閱讀：沒(méi)有了

  本文關(guān)鍵詞：企業(yè)人力資源會(huì)計(jì)計(jì)量指標(biāo)及其應(yīng)用研究，由筆耕文化傳播整理發(fā)布。

本文編號(hào)：101255