中国特色的人力资源会计理论建构体系研究
摘要：在知识经济时代，一个企业的人力资源，成为创造企业价值的主要驱动因素，他的贡献率远远大于传统的物质资本贡献率。因而，人作为一种资源越来越受到重视，人力资源会计的实用性及重要性也日益凸显，建立和实施人力资源会计势在必行。但我国目前尚处于向国内介绍国外研究成果和引进人力资源会计的阶段，行之有效的完善的人力资源会计理论方法体系还没建立，财务报告中也不要求提供人力资源的有关信息，实务中更没得到应用。并且在多方面传统会计与人力资源会计存在着分岐与冲突，对人力资源的'会计处理也有诸多不妥，这决定了人力资源会计不能继续沿用传统会计的研究方法和手段，必须修正、重构传统会计理论，构建一套新型的适合中国特色的人力资源会计理论与核算体系。关键词：中国特色；人力资源；会计理论；体系
Abstract: In the era of knowledge economy, enterprise’s human resources, become the creation enterprise value the main actuation factor, his technical progress factor is bigger than traditional by far the material capital technical progress factor. Therefore, the human takes one resources to receive more and more takes seriously, the human resources accountant’s usability and the importance also day by day highlight, the establishment and implementation human resources accountant is imperative. But our country was still at present to the domestic introduction overseas research results and the introduction human resources accountant’s stage, the effective perfect human resources accounting theory method system has not established, in the financial report does not request to supply the human resources the related information, in the practice has not obtained the application. And has the difference and the conflict in various traditional accountant and human resources accountant, processes to human resources’ accountant also has many improper, this had decided human resources accountant cannot continue to continue to use the traditional accountant’s research technique and the method, must revise, the restructuring tradition accounting theory, constructs a set new to suit the Chinese characteristic the human resources accounting theory and the calculation system.
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