人力资源会计的相关解决问题研究摘要自人力资源会计产生之日起，中外会计学者就对其进行不懈的研究与探讨，并取得了较为丰硕的成果。由此，人作为一种资源越来越受到重视，人力资源会计的重要性也日益显露出来。随着社会经济的发展，企业效益的高低，将取决于人的能力是否充分发挥，取决于人力资源能否充分利用。但关于它的理论模式和实践应用，至今仍没有统一完整的看法。这也在一定程度上限制了人力资源会计的应用和推广。本文是结合新形势下人力资源会计的应用与推广的趋势,参考国内、国际对人力资源会计的研究成果,运用人力资源会计的相关理论，并结合运用这些原理说明了人力资源会计在目前中国的企业中的应用，最后对能够正确实施人力资源会计给出了相关的对策，并对人力资源会计的发展趋势与前景作了展望和预测。关键词：人力资源会计；应用与推广；应用与趋势AbstractFromthedateofhumanresourceaccounting,andforeignaccountingscholarstheirtirelessresearchanddiscussion,andachievedfruitfulresults.Thus,asaresourcemoreandmoreattentionisincreasinglyrevealedtheimportanceofhumanresourceaccounting.Withthedevelopmentofthesocio-economiclevelofenterpriseefficiency,willdependonwhethertheperson'sabilitytogivefullplaydependsontheabilitytotakefulladvantageofhumanresources.Butitstheoreticalmodelsandpracticalapplications,stillnounifiedacompleteview.Thishastoacertainextent,limittheapplicationandpromotionofhumanresourceaccounting.Thisarticleisacombinationofthetrendoftheapplicationandpromotionofhumanresourceaccountingunderthenewsituation,referencetodomesticandinternationalhumanresourceaccountingresearch,theuseofhumanresourcesaccountingtheory,combinedwiththeuseoftheseprinciplesillustratehumanresourceaccountinginthecurrentChineseenterprisesFinally,intheapplication,giventheproperimplementationofhumanresourceaccountingrelatedstrategies,prospectsandforecasts,andtrendsandprospectsofthedevelopmentofhumanresourcesaccountingmade.Keyword：HumanResources；Accounting；Applicationandpromotion；HumanResourceAccounting目录摘要..........................................................................................................................................................1目录........................................................................................................................................................21综述.......................................................................................................................................................31.1本文的研究目的意义................................................................................................................31.1.1研究目的.........................................................................................................................31.1.2研究意义.........................................................................................................................41.2国内外研究现状........................................................................................................................41.2.1中国的研究现状.............................................................................................................41.2.2国外研究现状.................................................................................................................51.3本文研究的主要内容...............................................................................................................62人力资源会计相关概念综述........................................
