GL公司人力资源价值计量研究
发布时间：2018-12-23 21:17
【摘要】：当前人类社会已经步入知识经济时代,企业之间的竞争可谓是人力资源之间的一场较量。企业人力资源质量的优劣不仅决定了企业是否能够在激烈的市场竞争中存活下来,同时也决定了企业所能够获得的经济利益以及综合能力。人力资源已取代了传统的金融资本成为企业发展的第一生产力,对企业而言,人力资源不仅承载着丰富的生产以及管理知识以及技术,同时也融合着劳动者们智慧的结晶,是企业未来发展中的一个重要角色,传统的财务会计也要跟上时代发展的潮流,大力发展人力资源会计。GL公司作为高新技术企业,人力资源承载着知识的力量或技术的力量,是公司发展的命脉。我国现有高新技术企业越来越注重人才价值,且人才在公司中发挥重大作用,公司效益与人力资源发挥的价值密不可分。现如今,市场竞争激烈,企业想要长期稳定发展,必须有先进的管理思想,在传统财务会计的基本原则上,对人力资源会计予以有效拓展。因而,对高新技术企业而言,如何对人力资源进行有效的开发,切实在实践中将人才用好显得至关重要,企业必须准确计量人力资源的价值。然而,不同于物质资源,人力资源本身就是不确定的和不一般的资源,到目前为止,计量人力资源的价值仍然是一个有待处理并解决的重要课题之一,这同人力资源会计的实际运用和推广存在着直接的联系。因而,注重人力资源价值计量理论层面的探索和研究,努力探寻人力资源价值计量好的方式方法,这对企业人力资源的运用起到了极其重要的作用。从研究范围来看,人力资源会计的相关研究主要集中在以下方面:一是针对人力资源计量所展开的研究;二是针对人力资源会计账户如何进行设置所进行的研究;三是站在报表层面对人力资源信息所展开的研究等等。本文以主要以人力资源价值计量作为研究的重中之重。本文立足于当前已有的人力资源会计理论,将人力资源的分类计量作为出发点和落脚点,针对人力资源展开科学合理分类,以货币计量方法和非货币计量方法为手段,对企业每类人力资源的价值在计量时可供选择的各类计量方法加以深入的研究、分析和探讨,进而找寻出作为适宜的方式方法,进而为企业管理者提供更为可靠的人力资源会计数据,使企业经营管理者做出正确决策,提高和有效利用企业人力资源价值。
[Abstract]:At present, human society has entered the era of knowledge economy, the competition among enterprises is a contest between human resources. The quality of enterprise human resources not only determines whether the enterprise can survive in the fierce market competition, but also determines the economic benefits and comprehensive ability that the enterprise can obtain. Human resources have replaced the traditional financial capital as the first productive force in the development of enterprises. For enterprises, human resources not only carry rich production and management knowledge and technology, but also integrate the crystallization of workers' wisdom. Is an important role in the future development of enterprises, traditional financial accounting should also keep up with the trend of development of the times, vigorously develop human resources accounting. As a high-tech enterprise, human resources bear the power of knowledge or technology. Is the lifeblood of the company's development. China's existing high-tech enterprises pay more and more attention to the value of talents and talents play an important role in the company. The benefit of the company is closely related to the value of human resources. Nowadays, the market competition is fierce, the enterprise wants the long-term stable development, must have the advanced management thought, in the traditional financial accounting basic principle, carries on the effective expansion to the human resources accounting. Therefore, for high-tech enterprises, how to develop human resources effectively and make good use of talents in practice is very important, and enterprises must accurately measure the value of human resources. However, unlike material resources, human resources themselves are uncertain and unusual resources. So far, measuring the value of human resources is still one of the important issues to be addressed and solved. This and the actual use of human resources accounting and promotion there is a direct link. Therefore, we should pay attention to the exploration and research of human resource value measurement theory and try to find out the good ways and means of human resource value measurement, which plays an extremely important role in the application of human resources in enterprises. From the perspective of the scope of the research, the related research of human resources accounting mainly focuses on the following aspects: first, the research on the measurement of human resources; second, the research on how to set up the human resources accounting accounts; Third, standing in the report level of human resources information research and so on. This article takes the human resource value measurement as the most important research priority. Based on the existing human resource accounting theory, this paper takes the classification and measurement of human resources as the starting point and the end point, carries out scientific and reasonable classification of human resources, and takes monetary and non-monetary measurement methods as the means. This paper makes a deep research, analysis and discussion on the various kinds of measurement methods that can be used to measure the value of each kind of human resources in an enterprise, and then finds out the appropriate ways and means to measure the value of each kind of human resources. Furthermore, it can provide more reliable human resource accounting data for enterprise managers, make business managers make correct decisions, and improve and effectively utilize the value of enterprise human resources.
【学位授予单位】：西安理工大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F272.92;F276.44
本文编号：2390272
[Abstract]:At present, human society has entered the era of knowledge economy, the competition among enterprises is a contest between human resources. The quality of enterprise human resources not only determines whether the enterprise can survive in the fierce market competition, but also determines the economic benefits and comprehensive ability that the enterprise can obtain. Human resources have replaced the traditional financial capital as the first productive force in the development of enterprises. For enterprises, human resources not only carry rich production and management knowledge and technology, but also integrate the crystallization of workers' wisdom. Is an important role in the future development of enterprises, traditional financial accounting should also keep up with the trend of development of the times, vigorously develop human resources accounting. As a high-tech enterprise, human resources bear the power of knowledge or technology. Is the lifeblood of the company's development. China's existing high-tech enterprises pay more and more attention to the value of talents and talents play an important role in the company. The benefit of the company is closely related to the value of human resources. Nowadays, the market competition is fierce, the enterprise wants the long-term stable development, must have the advanced management thought, in the traditional financial accounting basic principle, carries on the effective expansion to the human resources accounting. Therefore, for high-tech enterprises, how to develop human resources effectively and make good use of talents in practice is very important, and enterprises must accurately measure the value of human resources. However, unlike material resources, human resources themselves are uncertain and unusual resources. So far, measuring the value of human resources is still one of the important issues to be addressed and solved. This and the actual use of human resources accounting and promotion there is a direct link. Therefore, we should pay attention to the exploration and research of human resource value measurement theory and try to find out the good ways and means of human resource value measurement, which plays an extremely important role in the application of human resources in enterprises. From the perspective of the scope of the research, the related research of human resources accounting mainly focuses on the following aspects: first, the research on the measurement of human resources; second, the research on how to set up the human resources accounting accounts; Third, standing in the report level of human resources information research and so on. This article takes the human resource value measurement as the most important research priority. Based on the existing human resource accounting theory, this paper takes the classification and measurement of human resources as the starting point and the end point, carries out scientific and reasonable classification of human resources, and takes monetary and non-monetary measurement methods as the means. This paper makes a deep research, analysis and discussion on the various kinds of measurement methods that can be used to measure the value of each kind of human resources in an enterprise, and then finds out the appropriate ways and means to measure the value of each kind of human resources. Furthermore, it can provide more reliable human resource accounting data for enterprise managers, make business managers make correct decisions, and improve and effectively utilize the value of enterprise human resources.
【学位授予单位】：西安理工大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F272.92;F276.44
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