人力资源会计应用问题研究  

On Human Resource Accounting Applications

作　　者：钟纯[1] 张晓峰[1] 

机构地区：[1]广东工业大学,广东广州510090

出　　处：《广东广播电视大学学报》2006年第3期99-102,共4页Journal of Guangdong Radio & Television University

摘　　要：人力资本是决定一国经济发展和国家贫富的关键。基于人力资本理论、企业管理模式的转变和企业利益相关者对人力资源信息需求,人力资源会计应运而生。中外会计学者对人力资源会计做出了许多有益的研究与探索,但是人力资源会计至今仍未形成较为完备的学科体系,无法得到广泛应用与推广。本文试图就人力资源会计在实践中应用中障碍分析,并提出人力资源会计应用于实践的设想与建议。The human capital is a key factor to a country＇s economy. Human resources accountanting came into being because of the development of human capital theory, business management pattern and demand of human resources information. Though a lot of beneficial research on human resources accounting have been made, a complete discipline system is not constructed yet, which hinders its widespread application and promotion. This article, based on the analysis of the barriers which human resources accounting is practiced, attempts to propose some suggestions.

关 键 词：人力资源会计 剩余索取权 知识经济 应用问题研究 学科体系 

分 类 号：F240[经济管理—劳动经济] F230[经济管理—国民经济]