民营企业实施人力资源会计的困境及其对策摘要随着知识经济的深入，人力资源已成为企业竞争成败的关键因素。在这样的环境下，企业不得不承认人力资源是企业的重要资产。由于传统会计不能反映人力资源的重要资产，会计理论提出了人力资源会计，即将人力资源纳入企业会计信息系统。它期望为企业提供有关人力资源成本和价值的量化信息。人力资源会计是会计新兴的一个分支，人力资本理论在会计领域的深入和发展。在当今知识经济时代，企业之间的竞争除了传统意义上的产品和服务竞争外，更多的是人力资源的竞争。大企业虽然历史悠久，规模宏大，但在新经济发展条件下，没有良好的人才储备和人才良性循环，必然会在市场经济中失败。关键词：人力资源会计；存在的问题；解决对策ThedifficultiesandCountermeasuresofimplementinghumanresourceaccountinginprivateenterprisesAbstractWiththedeepdevelopmentofknowledgeeconomy,humanresourceshavebecomethekeyfactorforenterprisestosucceedinthecompetition.Inthiscontext,enterpriseshavetoadmitthathumanresourcesareanimportantassetoftheenterprise.Becausethetraditionalaccountingdoesnotreflectthehumanresourcesofthisimportantasset,accountingtheoryputforwardthehumanresourceaccounting,humanresourceswillbeincorporatedintotheenterpriseaccountinginformationsystemaccounting,expecttobeabletoprovidethecostandvalueofquantitativeinformationrelatedtohumanresourcesforenterprises.Humanresourceaccountingisanewandimportantbranchofaccounting.Itisthedeepanddevelopmentofhumancapitaltheoryinthefieldofaccounting.Intoday'sknowledge-basedeconomy,thecompetitionbetweenenterprisesismorethanthecompetitionofproductsandservicesinthetraditionalsense,andmoreisthecompetitionofhumanresources.Althoughalargeenterprisehasaglorioushistoryandscale,undertheneweconomicdevelopmentconditions,ifthereisnogoodtalentreserveandavirtuouscircleoftalents,itwillbedefeatedinthemarketeconomy.Keywords:humanresourceaccounting；existingproblems；Solutions目录摘要..............................................................IAbstract...........................................................II前言...............................................................11.人力资源会计概述..................................................11.1人力资源会计的定义...........................................11.2人力资源会计的构成...........................................11.2.1人力资源价值会计.......................................11.2.2劳动者权益会计.........................................12.实施人力资源会计的现状............................................12.1国内实施现状.................................................12.1.1对人力资源会计的理解尚不足.............................22.1.2突破我国的传统会计的具体流程...........................22.2国外实施现状.................................................22.2.1对于人力资源会计进行细化研究...........................22.2.2人力资源开发成本及效益进行计量与评估...................23.人力资源会计实施的困境及其原因分析................................33.1实施人力资源会计的困境.......................................33.1.1相关的人力资源会计法律法规不健全.......................33.1.2企业录用的从业人员的素质需提高.........................33.1.3企业内部关于人力资源会计的信息披露制度尚未建立.........33.1.4企业人力资源会计的使用成本存在费用化...................43.2实施人力资源会计困境的原因...................................44.实施人力资源会计的对策............................................54.1外部对策............................................
