题 目：股份制企业人力资源会计应用现状的思考——以康师傅控股有限公司为例 摘 要：讨论近年来对人力资源价值的确认，计量，报告和其他物品属于层出不穷，人力资源会计还处于起步阶段。在本文中，通过对企业中的人力资源会计应用的典型案例的研究，本文论述了人力资源管理及其在现代中小企业管理中的重要地位的内涵，分析了中国中小企业人力资源管理的现状，指出了以康师傅控股有限公司为例的企业存在的问题和误解发生，并探讨新经济下的国际趋势，积极推进中国中小人力资源管理工作的几点措施。关键词:股份制；人力资源；会计；现状Abstract: Discussion in recent years about the human resource value confirmation,report and other articles belonging to emerge in an endless stream, but in practice, it is necessary to the status of human resource accounting application in practice, will be beneficial to implementation. This paper discusses the connotation of human resources management and its important position in the modern small and medium-sized enterprises management, analyzes the present situation of human resource management of small and medium-sized enterprises in China, points out the existing problems and misunderstandings, and explore the new economy following the international trend, some measures to actively promote the work of human resource management in China small and medium sized enterprises.Key words: stock；human resource；accounting； current situation目 录一、前言............................................................1（一）研究股份制企业人力资源会计应用现状的思考目的及意义.......2（二）国内外研究状况...........................................2（三）本文拟所要解决的问题.....................................4二、股份制企业人力资源会计的基本内容................................4（一）人力资源的概念...........................................4（二）人力资产的概念...........................................5（三）人力资本的概念...........................................6（四...
