| 人力资源会计发展研究 |
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| 引用本文： | 何中兵,林洪进,李斌.人力资源会计发展研究[J].哈尔滨工业大学学报(社会科学版),2009(6):133-138. |
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| 作者姓名： | 何中兵 林洪进 李斌 |
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| 作者单位： | [1]哈尔滨工业大学〈威海〉管理学院,山东威海264209 [2]中国地质大学管理学院,武汉430074 [3]武汉大学经济管理学院,武汉430072 |
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| 摘 要： | 工业社会是建立在对资本的所有权与控制权基础之上的，把企业视为一个复杂的社会单元是现代管理理论的起点，对组织资源的科学管理与会计信息系统紧密相关，有效的人力资源管理旨在高效利用企业的人力资源，以帮助企业实现其经营目标与社会责任。这些信息提供的目的是什么？其会计要素是什么？与这些要素最相关的确认标准是什么？适用于这些要素计量属性有哪些？进行人力资源会计财务报告的经济后果如何？等问题都是值得研究的。
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| 关 键 词： | 人力资源会计 人力资源会计目标 人力资源计量 |
Research on the development of Accounting of Human Resource |
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| HE Zhong-bing,LIN Hong-jin,LI Bin.Research on the development of Accounting of Human Resource[J].Journal of Harbin Institute of Technology(Social Sciences Edition),2009(6):133-138. |
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| Authors: | HE Zhong-bing LIN Hong-jin LI Bin |
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| Institution: | 1. School of Management, Harbin Institute of Technology at Weihai, Weihai 264209, China; 2. School of Management, China University of Geosciences, wuhan 430074, China 3. School of Management, Wuhan University, Wuhan 430072, China) |
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| Abstract: | Industrial society is based on the possessing and controlling capital and it is reasonable to treat the enterprise as a complex institution of property, which is basically correlated to human capital. The e.ffective human resource management means that the human resource in the enterprise is utilized effectively in order to realize its goal and social duty. This paper also deals with the questions as follows ： What＇s the goal to disclosing these information？ What＇s the element of the accounting of human capital？ What＇s the criterion for identifying related elements？ Which are the measurable attributes for these elements？ And what＇s the financial result of accounting the human resource？ |
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| Keywords: | accounting of human resource goal for the accounting of the human resource measurement about the human resource |
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