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1、 I 我国人力资源会计理论向实务 演变的困境及对策研究 摘 要 随着日益激烈的人才竞争，企业将需要更多的有关人力资源的信息来帮助其更好地决策。然而，在现有的会计体系中，关于人力资源成本的数据较少而且还分散在许多账户中，对企业的人力资源价值、人力资源权益等也未进行核算，人力资源信息的不系统、不完善难以满足各相关利益主体对人力资源信息的需要，影响了企业的决策。在我国，尽管现阶段人力资源会计理论研究已取得一定成果，但人力资源会计应用相对滞后，仅有个别企业尝试性地应用。因此，解决人力资源会计理论向实务演变的困境，推进人力资源会计应用，是一个值得深入分析与探索的课题。 在本文中首先回顾人力资源会计产生的
2、历史背景、发展历程以及国内外人力资源会计应用研究的现状；接着论述人力资源会计的相关理论，阐述我国人力资源会计应用的现状，分别列举了不同阶段我国企业应用人力资源会计的案例，并针对我国现实的经济状况，对我国人力资源会计应用的现状进行困境分析；最后为促进我国人力资源会计理论向实务演变提出相应的建议。 本文从宏观经济学的视角，运用经济学的理论，主要围绕我国目前的经济环境与结构进行分析，挖掘我国人力资源会计理论应用受阻的深层原因，究其原因，更多是应用时机不成熟所致。从总体上看，我国当前的经济仍属于粗放型增长模式，资金密集型企业居多，人力资本创造的附加值较低，企业未对人力资源会计提供的信息形成强大需求；人
3、力资源的供给失衡，又使企业相对轻视人力资源及人力资本的管理，人力资源会计应用II 无法引起企业足够的重视；而产权界定不清晰、相关法规的缺失以及市场环境的不完善等制度原因，更无法有效保障实施后各利益主体的权益，致使企业应用人力资源会计的积极性较低；再加上人力资源会计理论的不完善，使得人力资源会计应用难以持续和发展。 显然，我国人力资源会计的应用有待合宜的时机，但我们有理由相信，随着现代经济理论的不断丰富，资本市场以及法律制度的不断健全，人力资源会计将会被各企事业单位所广泛采用，我们应适时地为全面应用做好充分准备。 关键词：人力资源会计；实务；困境；对策 III THE DIFFICULTIES
4、AND COUNTERMEASURES OF THE EVOLUTION OF THEORY TO PRACTICE ON HUMAN RESOURCE ACCOUNTING IN CHINA Abstract: With the fierce competition for talents，enterprises will need more and more information on human resources to help them make better business decisions However， in the existing accounting system
5、， the few relevant data of human resource costs are scattered in many accounts and the enterprises value，rights and benefits of the human resources have not been accounted yetWith the imperfect information system of human resources，the stakeholders needs for human resource information are hard to sa
6、tisfy，which affects the decision-making of the enterpriseIn spite of the great theoretical achievements on human resources accounting in china at present，it is not widely applied with only a few enterprises attempts at itTherefore，it is worthwhile to make a further study on the wide application of h
7、uman resources accounting. At the beginning of the paper，a review of the human resource accounting is carefully conducted，including the historical background，process of the human resource accounting and the studies on human resource accounting both at home and abroadThen the related theories on huma
8、n resource accounting are presented as the underpinnings of this studyThe application of human resource accounting in China is also introduced next with the related cases in different stagesThe paper analyzes the application and the difficulties of the human resource accounting in our country，and al
9、so provide countermeasures for further improvement In the end， it describes the outlook of the development of the human resource accounting in our country The paper，which apply the economic theory on the macroeconomic IV perspective，mainly analyzes the current economic environment and economic struc
10、ture，excavating the difficulties of the evolution of the theory to the practical on the human resource accountingThe reason is，it is to exercise its potentials to the full if it is in the right time Generally speaking， The underlying causes for it are mainly in the following four waysFirst of all，th
11、e economic growth in China is still under the intensive mode， in which many enterprises are capital-intensive，with low added value of their human capitalSecondly，the imbalance between supply and demand on human resources，to some extent，leads to the little importance attached to the human capital man
12、agement，Thirdly，the imperfect economic system on delimitation of property rights，related regulations and market environment can not ensure the interests of the stakeholders even though they apply human resource accounting in their industries，which results in a low passion for applying apply human re
13、source accounting， and finally the imperfect theory of human resource accounting， the application of human resource accounting cant develop continuously. Obviously，it is a matter of a right time to apply human resources accounting in China，and it is also believed that human resources accounting is t
14、o be widely adopted by more and more enterprisesWith the development of the modern economic，capital markets and legal systems are to be standardized and improved , it is expected that human resource accounting is to be widely applied in enterprisesWe should make good preparations for its wide applic
15、ation Key Words: Human resource accounting；Practice；Difficulties；Countermeasures 声 明 本人郑重声明： 所呈交的学位论文， 是本人在指导教师的指导下，独立进行研究所取得的成果。除文中已经注明引用的内容外，本论文不包含其他个人或集体已经发表或撰写过的科研成果。对本文的研究做出重要贡献的个人和集体，均已在本文中以明确方式标明。本声明的法律责任由本人承担。 论文作者签名： 日期： 关于学位论文使用权的说明 本人完全了解太原理工大学有关保管、使用学位论文的规定，其中包括： 学校有权保管、 并向有关部门送交学位论文原件与复
16、印件；学校可以采用影印、缩印或其他复制手段复制并保存学位论文；学校可允许学位论文被查阅或借阅；学校可以学术交流为目的，复制赠送和交换学位论文；学校可以公布学位论文的全部或部分内容（保密学位论文在解密后遵守此规定） 。 签 名： 日期： 导师签名： 日期： 太原理工大学硕士研究生学位论文 1 1 绪论1.1 选题依据 同社会会计、绿色会计、责任会计等这些边缘会计学科一样，人力资源会计又是一门会计学与其它学科的结合。 换言之， 就是用会计的方法和程序解决其它学科的信息加工和处理问题， 然后为信息需求者提供所需要的信息。 人力资源会计是鉴别和计量人力资源数据的一种会计程序和方法， 其目标是将企业人力资源变化的信息， 提供给企业和外界有关人士使用。 人力资源会计是
