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essay代写-Human resource accounting

2018-05-12 | 来源:51due教员组 | 类别:Essay代写范文

本篇essay代写- Human resource accounting讨论了人力资源会计。人力资源是一种宝贵的无形资产,是指能够创造物质和精神财富,对经济发展起重要促进作用的劳动人民的总称。而人力资源会计正是由人力资源引申出来,是人力资源管理在会计核算上衍生出的新学科,指运用会计程序对人力资源进行计量和分析,将抽象的人力资源转换为可以在财务报表中反映的直观数字,帮助企业了解并分析内部生产经营情况,从而作出科学合理的决策。本篇essay代写51due代写平台整理,供大家从参考阅读。

Human resource accounting,人力资源会计,essay代写,代写,paper代写

Human resource is a precious intangible asset, which is the general term of working people who can create material and spiritual wealth and play an important role in promoting economic development. By human resource and human resource accounting is extended out, is derived on the accounting of human resource management of the new subject, refers to the use of accounting procedures to measure and analyze human resource, converting the abstract human resources can be reflected in the financial statements of intuitive, help enterprises to understand and analyze the internal production and operation situation, so as to make scientific and rational decisions.

Our country human resource theory has developed to a mature stage, but due to the introduction of the concept of human resource accounting in China time is shorter, lead to its deficiency, there are many outstanding performance for the following:

As a branch of emerging accounting discipline, human resource accounting has become an indispensable part of enterprise human resource management. But as a result of human resources accounting theory in our country development time is shorter, at the same time the traditional human resources management theory and accounting theory, the influence of cause it is not truly a fusion of both up to form a complete system of discipline. On the one hand, is due to the construction of human resource accounting research institutions is not perfect, no comprehensive and deep research on related concepts, most of the time are applied abroad theory stiffly to China's concrete practice, not according to our national conditions for innovation, its play a proper role. On the other hand, due to the traditional thinking deeply, the enterprise management personnel to the understanding of the human resource accounting is not accurate, a lot of research theory only stay in theory, but there was no real performance, lack of availability.

There are many methods of measurement of human resource accounting, which are commonly used in Chinese enterprises, such as historical cost method, opportunity cost method and replacement cost method. However, due to the unquantifiable nature of human resources, there are still many deficiencies in the practical application of each method so far, and a set of scientific measurement system has not yet been formed. The imprecise measurement of human resources makes it impossible to correctly estimate the economic benefits brought by employees to enterprises, which is not conducive to the scientific decision-making of managers.

On the one hand, because our country did not make clear on the disclosure of human resources, so the enterprises to protect the important information, the disclosure of financial accounting report focuses on the enterprise's assets, liabilities, cash flow information such as funds, rarely to human resources information disclosure. , on the other hand, due to the instability of human resources, combined with the enterprise internal accounting measurement of unproductive, enterprises often cannot accurately to accounting for all the information with Numbers, cause the human resource accounting information lack of integrity and accuracy.

The establishment of specialized research institutions is an important prerequisite for improving the theoretical system of human resource accounting, and it is an important basis for theoretical research to collect a large number of human resource accounting application data. On the one hand, in the process of research, we should constantly learn foreign advanced technology and practical experience, and combine the specific national conditions of our country to form a scientific and rational human resource management system. On the other hand, the method of scientific human resources management in a timely manner to spread, using field expert guidance and network platform to spread ways, help enterprises to update the original traditional management method, to promote human resources accounting management more scientific and technical.

Caused by the human resources is difficult to quantitative, human resource accounting in the measurement and calculation is very difficult, so can take when confirm the combination of qualitative and quantitative way, and the combination of human resources accounting and management accounting way, etc., actively learn from each other fusion with other disciplines, constantly expand the breadth and depth. Specifically, the monetary measurement methods for part of the human resources information, use Numbers to the accurate quantitative, and human resources of part can't accurate quantitative information in non-monetary measurement mode, which USES words to its reasonable qualitative, on monetary measurement supplemented by the way, thus forming a complete set of management system.

In addition to the core secrets of conservative enterprises, enterprises can properly disclose some information of human resource accounting and disclose the internal human resource management of enterprises. On the one hand, it is beneficial for enterprises to learn from human resource management experience, find out the advantages of each other and their own shortcomings, and make common progress. On the other hand, it is conducive to providing external information users with objective and transparent information, thus effectively attracting investment and promoting the accumulation of enterprise funds.

To sum up, with the rise of knowledge economy and the progress of science and technology, human resource accounting has been taken seriously by more and more enterprises. However, due to the short time of introduction and formal promotion of human resource accounting in China, the development degree is relatively low, which leads to more problems in various aspects. This article in analyzes our country on the basis of current situation of the development of human resource accounting, put forward the corresponding countermeasure, encourage enterprises to break through the original box, give full play to the role of human resource accounting, so as to improve the work efficiency of human resource management, and promote the sustainable development of the enterprise.

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