摘要：21世纪是知识经济时代，当代社会已经从依靠物质、财力实现经济发展过渡到更多依靠知识和技术进行竞争的阶段。而人才作为知识和技术的载体在企业的发展中的作用大幅度提高，人力资源已成为企业的核心竞争力的重要构成部分。相应地，如何合理计量稀缺性人力资源，将人力资源状况呈现在企业的财务报表中，向报表使用者真实完整地反映企业人力资源水平已成为会计界的一大未完成任务，人力资源会计应用到实际的工作中的呼声越来越高。42855

我国人力资源会计的发展尚处于理论研究阶段，并未展开对人力资源会计的实践应用，国内一些的企业财务报告中，虽然有反映一些人力资源的信息，但并未完整披露人力资源实际状况，供决策者参考的资料不足。

本文旨在对人力资源会计问题的研究，内容包括以下几大部分：首先，提出了研究人力资源会计的原因和目的，接着介绍人力资源会计的相关概念以及人力资源理论的产生与发展，然后进入论文的主体部分即对国内外人力资源理论应用的现状的研究，并且将从确认计量和信息披露两个方面对其进行具体的分析，最后将剖析人力资源会计应用中产生的问题，并且对于人力资源会计的应用提出建议。

毕业论文关键词： 人力资源；人力资源会计；人力资源会计应用；人才意识

Research on human resource accounting

Abstract: The 21st century is the era of knowledge economy, today's society has from depending on the material and financial resources to achieve the transition of economic development to rely more on knowledge and technology competition stage. And talents as the knowledge and the technical carrier in the development of enterprises greatly improve, and the scarcity of human resources has become an important component of the core competitiveness of enterprises. Accordingly, how to reasonable measurement of scarce human resources, is human resource situation now in the financial statements of the enterprise, to the users of financial statements truthfully and completely reflect the level of enterprise human resources has become the accounting profession one of the unfinished task, the application of human resource accounting to the actual accounting work, the voice is getting higher and higher.

The development of human resources accounting in our country is still in the stage of theoretical research, has not launched the practice of human resource accounting, some domestic enterprises financial report, although some human resource information to reflect, but did not complete disclosure of the actual situation of the human resources, information for decision makers deficiencies. 

This paper aims to study on the problems of the human resource accounting. The content mainly includes the following several parts: firstly, put forward the reason and purpose of the study of human resource accounting, and then introduced the related concepts of the human resource accounting and the theory of human resource development, and into the main part of the thesis is to the domestic and foreign human resource theory applied status of research, and from the Confirmation Measurement and information disclosure of  two sides to carry on the concrete analysis, the analysis of the problems existing in the application of human resource accounting and for the application of human resource accounting recommendations.

Key words: Human resources; human resource accounting; application of human resource accounting; talent consciousness

目   录

一、引言 1

1、人力资源会计有助于提高企业的核心竞争力 1

2、人力资源会计能够促进经济发展 人力资源会计的研究:http://www.youerw.com/kuaiji/lunwen_43448.html