请帮忙 翻译 论文摘要 最好经济类专业的英语达人来啊 不要软件翻的

人力资源会计若干问题探讨摘要二十一世纪是知识经济的时代,知识将成为生产的核心要素,然而知识经济中把握知识的最终是企业的人力,将知识转换成最终生产力的也是人,人才是经济活动... 人力资源会计若干问题探讨
摘 要
二十一世纪是知识经济的时代,知识将成为生产的核心要素,然而知识经济中把握知识的最终是企业的人力,将知识转换成最终生产力的也是人,人才是经济活动中最活跃的因素。作为知识表现形式的人力资源不仅成为推动企业生存和发展的基本因素,而且也是推动生产力发展的主导因素。因此,企业的管理者、投资者、债权人、有关政府部门等迫切需要人力资源方面的会计信息,以此做出科学的决策。人力资源会计是将人力资源管理和会计管理相结合的产物。它采用会计的方法,全面系统地反映、计量企业所拥有的人力资源,从而促进企业人力资源管理水平的提高,实现定性管理向定量管理的转变。本文先从人力资源会计的概念出发,介绍了人力资源会计与传统会计相比具有的一些显著特征,并结合我国的实际国情论证了在我国建立人力资源会计的必要性;接着论述了人力资源能否成为企业的一项资产,要成为企业资产必须具备哪些条件;然后阐述了人力资源会计成本和价值的计量方法,成本计量方法具体有历史成本法、重置成本法、机会成本法,而价值计量方法主要包括货币性计量和非货币性计量两种形式,指出了各种计量方法的优缺点;接着探讨了人力资源会计核算应增设的会计科目,通过案例介绍人力资源会计具体的账务处理方式;最后阐述了人力资源会计信息披露的原则以及在会计报表、会计附注上的披露方式。
关健词:知识经济 人力资源会计
Management\u0026#39;s 这个是什么啊
展开
 我来答
浅唱夏伤痕迹
2010-08-23 · TA获得超过104个赞
知道答主
回答量:196
采纳率:0%
帮助的人:93.8万
展开全部
The twenty-first century is the era of knowledge economy, knowledge will become the core elements of production, however, to grasp the knowledge of the ultimate knowledge-based economy is the business of manpower, the knowledge is converted into the ultimate productivity of people, talent is the economic activity the most active factor . As a knowledge tableIs not only a form of human resources to promote the survival and development of the basic factors, but also the dominant factor promoting the development of productive forces. Therefore, the enterprise managers, investors, creditors, the relevant government departments and other urgent need for human resource accounting information as a means to make scientific decisions.Human Resource Accounting is the accounting management of human resources management and product of the combination. It uses accounting methods, a comprehensive system to reflect the enterprise has a measurement of human resources, thereby contributing to the level of Human Resource Management\u0026#39;s Tigao, to achieve qualitative management to quantitative management ZhuanbianThis article discusses the concept of human resource accounting, human resources, accounting and introduced compared to the traditional accounting of some notable features, combined with China\u0026#39;s actual conditions in China demonstrated the need for the establishment of human resource accounting; then discusses the human resources to has become an asset of enterprises, To become a corporate asset which must have the conditions; and then explain the cost and value of human resource accounting measurement methods, the cost of measurement methods specific historical cost, replacement cost, opportunity cost,, While the value of measurement methods include measurement of monetary and non-monetary measures two forms, pointed out the advantages and disadvantages of various measurement methods; then discusses the accounting of human resources should be additional accounting courses,, Introduced by case specific accounts of human resource accounting approach; last set of human resources principles of accounting information and accounting statements, notes on accounting disclosure practices.

Key words: Knowledge of human resource accounting

我费了这么大的劲,帮你,你要追加啊!!
已赞过 已踩过<
你对这个回答的评价是?
评论 收起
rain_yo_yo
2010-09-03 · TA获得超过2993个赞
知道小有建树答主
回答量:544
采纳率:0%
帮助的人:461万
展开全部
Issues of Human Resource Accounting Abstract
The twenty-first century is the era of knowledge economy, knowledge will become the core elements of production, however, to grasp the knowledge of the ultimate knowledge-based economy is the business of manpower, the knowledge is converted into the ultimate productivity of people, talent is the economic activity the most active factor . As a form of knowledge not only of human resources for promoting the survival and development of basic factors, but also the dominant factor promoting the development of productive forces. Therefore, the enterprise managers, investors, creditors, the relevant government departments and other urgent needs of human resource accounting information, in order to make scientific decisions. Human Resource Accounting is the accounting management of human resources management and product of the combination. It uses accounting methods to reflect the overall system, measurement of human Ziyuan owned enterprises, thus contributing to the level of enterprise human resource management to improve, to achieve qualitative management to quantitative management 转变. This article discusses the concept of human resource accounting, human resources, accounting and introduced compared to the traditional accounting of some notable features, combined with China's actual conditions in China demonstrated the need for the establishment of human resource accounting; then discusses the human resources whether an enterprise of an asset, to become business assets must have the conditions; and then explain the value of human Zi Yuan accounting Chengben and quantified, the cost of measurement methods Juti You historical cost replacement cost, opportunity cost method, and Jia Zhi measurement methods include measurement of monetary and non-monetary measures in two forms, pointed out the advantages and disadvantages of various measurement methods; then discusses the accounting of human resources should be additional accounting courses, through a case description of specific human resource accounting Accounting Treatment way; last set of human resources principles of accounting information and accounting statements, notes on accounting disclosure practices.

Key words: Knowledge of human resource accounting
本回答被网友采纳
已赞过 已踩过<
你对这个回答的评价是?
评论 收起
盛如dx
2010-09-02
知道答主
回答量:43
采纳率:0%
帮助的人:22.4万
展开全部
Human resource accounting problems are discussed
Pick
The 21st century is the era of knowledge economy, the knowledge will become the core factors of production, however, grasp the knowledge economy enterprise's knowledge is human, knowledge is converted into final productivity, talent is the economic activity of the most active factors in. As the knowledge of the form has become not only a human resources to promote the enterprise survival and the development of the basic factors, but also promote the development of productivity leading factor. Therefore, the enterprise managers and investors, creditors, relevant government departments and urgent need of human resource accounting information, make scientific decision. Human resource accounting is human resources management and accounting management combining product. It adopts accounting method, comprehensively and systematically reflected and measurement of enterprise have human resources, so as to promote enterprise human resources management level, to realize quantitative management of qualitative management. This paper first from the concept of human resource accounting, human resource accounting is introduced with the traditional accounting compared with some remarkable characteristics, and combining the actual condition of our country in China demonstrated the necessity to establish human resource accounting, Then discusses the human resources can be an asset to become the enterprise assets must have what condition, And then expounds human resource accounting cost and value measurement method, the cost of a specific historical cost measurement method, replacement cost method, opportunity cost method, and value measurement method includes the non-monetary measurement and non-monetary measurement in two forms, points out the advantages and disadvantages of various measurement methods, Then discusses human resource accounting should add the accounting, human resource accounting through case studies of accounting treatment, Finally expounds human resource accounting information disclosure principle as well as in the accounting statements, the disclosure of the notes on the way.
Key words: human resource accounting knowledge economy希望能帮上你.......
本回答被提问者采纳
已赞过 已踩过<
你对这个回答的评价是?
评论 收起
收起 更多回答(1)
推荐律师服务: 若未解决您的问题,请您详细描述您的问题,通过百度律临进行免费专业咨询

为你推荐:

下载百度知道APP,抢鲜体验
使用百度知道APP,立即抢鲜体验。你的手机镜头里或许有别人想知道的答案。
扫描二维码下载
×

类别

我们会通过消息、邮箱等方式尽快将举报结果通知您。

说明

0/200

提交
取消

辅 助

模 式