湖北经济学院学报
湖北經濟學院學報
호북경제학원학보
JOURNAL OF HUBER UNIVERSITY OF ECONOMICS
2012年
2期
90-94
,共5页
人力资源%人力资源会计%困境%对策
人力資源%人力資源會計%睏境%對策
인력자원%인력자원회계%곤경%대책
human resource%human resource accounting%predicament%countermeasure
在知识经济时代,人力资源将成为推动经济社会快速发展的主要动力,人力资源会计也必将随着时代的发展而得到广泛应用。本文在分析现有的国内外关于人力资源会计理论及其应用研究成果的基础上,深入系统的论述了我国人力资源会计应用面临的主要困境,并结合我国的现实国情,对我国人力资源会计从理论向实务应用转变所面临困境的原因进行了分析,同时提出了相应的对策。
在知識經濟時代,人力資源將成為推動經濟社會快速髮展的主要動力,人力資源會計也必將隨著時代的髮展而得到廣汎應用。本文在分析現有的國內外關于人力資源會計理論及其應用研究成果的基礎上,深入繫統的論述瞭我國人力資源會計應用麵臨的主要睏境,併結閤我國的現實國情,對我國人力資源會計從理論嚮實務應用轉變所麵臨睏境的原因進行瞭分析,同時提齣瞭相應的對策。
재지식경제시대,인력자원장성위추동경제사회쾌속발전적주요동력,인력자원회계야필장수착시대적발전이득도엄범응용。본문재분석현유적국내외관우인력자원회계이론급기응용연구성과적기출상,심입계통적논술료아국인력자원회계응용면림적주요곤경,병결합아국적현실국정,대아국인력자원회계종이론향실무응용전변소면림곤경적원인진행료분석,동시제출료상응적대책。
In the era of knowledge economy,human resources will become the main driving force to promote the economic and social development,human resource accounting will also been widely used along with the development.Based on the analysis of the existing home and abroad about human resources accounting theory and its application,this paper discusses deeply the main difficulties that the application of human resource accounting faced.Based on China＇s reality,the paper analyze the reasons why the dilemma of human resource accounting from the theory to its practical application confronted with,and puts forward the corresponding countermeasures.
