关于人力资源会计的问题研究摘要：人力资源是一项重要的资源,人力资源会计将人力资源作为一项重要的资产,对其招聘、录用、管理、教育、使用等方面的业务进行确认、记录、估价、投资、摊销等的核算和管理活动,旨在揭示关于人力资源的信息,进行人力资源的估价和投资效果的分析,录用高质量的人才,确定人力投资的方向和规模,决定支付工资的数量,从而为企业更有效的利用和管理人力资源服务。人力资源会计是会计学的一个新兴的重要分支学科。它是市场经济的产物。本文首先论述了在建立人力资源会计的必要性。然后对人力资源会计的确认与计量问题作了一些探讨，并对人力资源成本会计和人力资源价值会计进行了分析。提出了在人力资源会计研究存在的问题和若干对策。知识经济时代,市场经济更需要人力资源会计,并会推动人力资源会计趋于完善和成熟。 关键词：人力资源会计 确认 计量 对策Abstract: human resources is an important resource, human resource accounting will human resources as an important asset for its, recruitment, employment, education, management and use of business confirmed, records, appraisal, investment, amortization of accounting and management activities such as human resources, which aims at revealing information about human resources, valuation and investment effect analysis, high quality talent, employed to determine the direction of human investment, decided to pay salary scale and the number of more effective for the enterprise, thus the use and management of the human resource service. Human resource accounting is a new important accounting branch disciplines. It is the product of a market economy. This paper first discusses the necessity of establishing human resource accounting. Then for human resources accounting recognition and measurement were discussed, and the cost accounting of human resources and value accounting of human resources is analyzed. Puts forward in human resource accounting research existing problem and several countermeasures. In the...
