人力资源会计有关问题的探讨

人力资源会计是会计学的一个新兴的重要分支学科。它是市场经济的产物。本文首先论述了在我国建立人力资源会计的必要性。然后对人力资会计的确认与计量问题作了一些探讨,并对人力资源成本会计和人力资源价值会计进行了分析。提出了在我国建立人力资源会计的设想,包括建立人力资源会计的原则,账户的设置,人力资源会计的报告和人力资源财务比率。最后论述了人力资源会计在我国企业管理中的运用,在员工流动、工资、人力资源部门的性质和地位方面提出了自己的见解。     

浅析人力资源会计

所谓人力资源会计是指对组织的人力资源成本与价值进行计量和报告的一种会计程序和方法,它是会计学科发展的一个新领域,是在运用经济学、行为学原理的基础上,由人力资源管理学与传统会计学相互结合,相互渗透所形成的专门会计知识。经过四十多年的发展,人力资源会计逐步建立起一套较完善的理论体系,特别是知识经济时代的到来更为人力资源会计的推广和应用创造了契机。本文结合我国实际国情,就人力资源会计的确认、前提、计量、核算、报告等方面的内容进行了分析探讨。     

浅谈人力资源会计

在知识经济时代,生产的核心要素不仅仅是土地、资产,而且应当包括知识。如果不对作为知识载体的人力资源进行认可、计量与反馈,那么会计信息系统提供的信息将是不全面、不充分的。因此,关于人力资源会计的研究是当前一个崭新的课题。所谓人力资源会计,是会计学科中一个正在发展中的新分支,它主要研究各种经济实体中人力资源的成本和价值的计量与报告问题,为人力资源管理提供信息。本文仅就人力资源会计的确认、计量与反馈谈一点浅显的看法。一、人力资源会计的确认现代企业训练有素的劳动者集合即人力资源,它是企业资源的重要组成部分,是一…     

也谈人力资源会计

人力资源会计是会计学科发展的新领域,是人力资源管理学与会计学相互渗透形成的新型会计理论。本文主要阐述建立人力资源会计的必要性、人力资源会计的确认与计量、会计制度设想以及人力资源会计目前存在的问题。     

关于人力资源会计在我国的适用性及可行性研究

人力资源会计作为会计学的一个新兴分支，在许多问题上仍存在分歧。本文对人力资源会计的有关问题诸如人力资源会计的概念、目标、对象等作了进一步的探讨。进而以人力资源会计目标和计量对象为依据，研究了人力资源会计计量方法的选择，分析了人力资源会计在我国的适用性和可行性。认为人力资源会计在我国不仅适用而且可行。     

对我国煤炭推行人力资源会计的思考

人力资源会计主要研究组织中人力资源成本与价值的确认、计量、记录和报告等问题，为人们提供人力资源会计信息。它是会计学科中一个正在发展的新分支，在我国仍处于理论研究阶段，尚没有应用到实务中。本文就在煤炭行业推行人力资源会计的必要性和可能性作一些探讨。     

浅论人力资源会计

1964年,美国密西根大学的郝曼森首次提出人力资源会计这个概念,1973年美国会计学会人力资源会计委员会将其定义为:"确认和计量有关人力资源会计的信息,并将这些信息传递给有关利害关系人的程序。"到今天,人力资源会计已逐步建立起一套较完善的理论体系,特别是知识经济时代的到来,更为人力资源会计的推广创造了历史性契机。本文拟讨论人力资源会计在我国建立的必要性和条件以及基本内容。 一、我国建立人力资源会计的必要性人力资源会计中所指的人力资源是指人的劳动力,而非人本身。在社会主义市场条件下,劳动力成为商品必须依附于某一组…     

人力资源会计核算模式探讨

建立人力资源会计体系，需要具备如下的前提条件。一般前提条件：是指人力资源会计作为财会的范畴，仍然具有建立财务会计所必须的前提条件，即财务会计的四个基本假设：会计主体、持续经营、会计分期、货币计量。作为一种货币形式反映并控制经济组织中的人力成本价值的管理活动，它还要具备一些特殊前提条件：理论前提，是指人力资源会计体系的建立，在理论上所作的一些假设，     

论知识经济对人力资源会计的影响

进入知识经济时代,人作为一种资源越来越受到重视,人力资源会计的重要性也突兀而出.然而,由于受知识经济的影响,人力资源会计又显现出与以往不同的特点.本文立足于知识经济条件下人力资源会计的新特点,论述了不同经济环境下对人力资源价值会计的影响,以及探讨了人力资源会计对人力资源价值是如何计量的,并结合具体问题提出人力资源会计价值纳入财务会计核算体系的构想.     

浅谈我国建立人力资源会计的必要性及可行性

说明人力资源在我国的现状及改进的重要意义和方法,讨论我国建立人力资源会计的必要性及可行性。     

CONSTITUTION AMD BYLAWS

Dr. Jack R. Lohmann was the invited speaker for the 1990 E. L. Grant Award Dinner in Toronto, Canada. The following is an excerpt from his remarks. He is currently on leave from The University of Michigan serving in Lhe Directorate for Education and Human Resources at the National Science Foundation.     

Book Reviews

Stimulating Innovation: A Systems Approach. T. Rickards, London, Frances Pinter. xi + 221 pages. MICHAEL A. WEST The Strategic Discount—Ways to an Entrepreneurial Strategy by G. J. Pearson, John Wiley & Sons, Chichester. 1985 A. WILKINSON Models For Innovation Diffusion by Vijay Mahajan and Robert A. Peterson. Sage Publications, Beverley Hills/London/New Delhi. 1985. Softback $5.00 GEORGE HAYWARD Analytical Planning—The Organisation of Systems by Thomas L. Saaty and Kevin P. Keams, Pergamon Press. 1985. Hardback £29.50 $40. DAVID SUTTON Management in Transition by Philip R. Harris. Jossey-Bass Publishers 1985 Hardback £33 00 xxvii and 404 pages. GEORGE HAYWARD Science Parks and Innovation Centres: Their Economic and Social Impact. Proceedings of the conference held in Berlin, 13–15 February 1985 edited by J. M. Gibb. Elsevier Science Publishers B. V. 1985. Hardback. US $64.75, Dfl. 175.00. ix. 477pp. Science Parks in Britain: Their role for the late 1980's by Jean Currie. CSP Economic Publications 1985. Softback £98.105pp. Britain's New Products: The AICE Report (2nd Edition) compiled and published by the Association of Innovation Centre Executives. 1986 Paperback £6.00. vii. 39pp. G. HAYWARD Introduction to Goal Programming by J. P. Ignizio, Sage University Paper, Quantitative Applications in the Social Science Series. No. 56. 1986. £4.95. C. H. ONG Human Resources Accounting—advances in concepts, methods and applications by Eric G. Framholtz. D. YEO     

Book Reviews

Clark, Jon, Managing Change and Innovation: People, Technology and Strategy
Casey, Catherine, Work, Self and Society-After Industrialism
Grint, Keith, Gill, Rosalind, The Gender Technology Relation: Contemporary Theory and Research
Phizacklea, A, Wolkowitz, C, Homeworking Women: Gender, Racism and Class at Work
Harding, R, Technology and Human Resources in their National Context: a study of strategic contrasts
Taplin, I, M, Winterton, J, Restructuring Within a Labour Intensive Industry
Lee, Eric, The Labour Movement and the Internet. The New Internationalism     

BOOK REVIEWS

Book reviewed in this article:
Aspects of Manpower Planning edited by D. J. Bartholomew and B. R. Morris
Training the Poor: A BenejitXost Analysis of Manpower Programs in the US. Antipoverty Program by D. O. Sewell
Cost-Benejt Analysis and the Economics of Investment in Human Resources: An Annotated 3ib6iograjhy by W, D. Wood and H. F. Campbell
Marxist Sociology in Action: A Sociological Critique of the Marxist Abkroach to Industrial Relations by J. A. Banks
The Coming Crisis in Western Sociologv by Alwin W. Gouldner     

Environment, Corporate Ideology, and Employee Involvement Programs

Corporations are implementing employee involvement programs in both union and nonunion settings in response to growing environmental pressures. This study examines the relationships among environmental pressures, corporate ideology, and participative practices in union and nonunion settings and tests two industrial relations models. Questionnaires measuring environmental pressures, corporate ideology, and participation were completed and returned by the Vice President of Human Resources (or similar corporate executive) in 159 of the largest manufacturing companies in the United States. Multiple regression results show that environmental pressures exert little effect on corporate ideology, but ideology has a significant effect on participative practices in both union and nonunion settings.     

Environment, Corporate Ideology, and Employee Involvement Programs

Corporations are implementing employee involvement programs in both union and nonunion settings in response to growing environmental pressures. This study examines the relationships among environmental pressures, corporate ideology, and participative practices in union and nonunion settings and tests two industrial relations models. Questionnaires measuring environmental pressures, corporate ideology, and participation were completed and returned by the Vice President of Human Resources (or similar corporate executive) in 159 of the largest manufacturing companies in the United States. Multiple regression results show that environmental pressures exert little effect on corporate ideology, but ideology has a significant effect on participative practices in both union and nonunion settings.     

研究环境会计,贯彻可持续发展战略

人类的生存和发展依赖于周围的环境 ,如何在发展经济的同时保护环境 ,坚持可持续发展战略是我们需要研究的课题 ,环境会计正是在这种背景下逐渐被大家重视并发展起来。环境会计对于全面反映企业经营状况非常必要 ,但也对传统会计产生诸多影响 ,笔者针对这些问题提出了一些自己的看法。     

河南国有煤炭企业HRM与“格雷欣法则“

分析河南省国有大型煤炭企业人力资源管理(HRM)现状,提出人力资源管理改革的建议:建立"储""用"相结合的用人机制,构建以市场价值为参照的薪酬体系,建立以煤炭远景规划为目标的人才潜能开发计划,实行动态考核机制.目的是从根本上体现重视人才、使用人才、留住人才,遏制"格雷欣法则",改变长期困扰在煤炭行业中人才短缺问题,使河南省国有大型煤炭企业在新一轮高速发展中有充足的人才储备.     

面向煤炭行业的专业会计硕士培养模式研究

本文通过对煤炭行业会计硕士人才培养现状与存在问题的分析,发现我国煤炭行业会计硕士人才培养存在断层现象,煤炭行业引进会计硕士困难等问题。结合现阶段我国MPAcc的培养模式,提出了面向煤炭行业的专业会计硕士培养模式,对选择何种培养模式、培养目标、课程教学与学位论文要求等方面进行了框架分析。最后,对面向煤炭行业的专业会计硕士培养模式进行了前景展望。     

BOOK REVIEWS

Book reviewed in this article: New Perspectives on Industrial Disputes edited by David Metcalf and Simon Milner. The New Industrial Relations by Neil Millward. Willing Slaves? by Andrew Scott. Human Resource Management: Key Concepts and Skills by P. B. Beaumont. Principles of Human Resource Management by D. Goss. Managing Human Resources and Industrial Relations by J. Storey and Keith Sisson. Privatization and Employment Relations: The Case of the Water Industry by Julia O'Connell Davidson. Trade Union Behaviour, Pay Bargaining and Economic Performance by R. J. Flanagan, K.O. Moene and M. Wallerstein. Employment Security and Labor Market Behaviour edited by Christoph F. Buechtemann. Cultural Perspectives on Organizations by Mats Alvesson. Breaking from Taylorism: Changing Forms of Work in the Automobile Industry by Ulrich Jürgens, Thomas Malsch and Knuth Dohse. Labor and an Integrated Europe edited by Lloyd Ulman, Barry Eichengreen and William T. Dickens. The Politics of French Trade Unionism by Jeff Bridgford.