人力资源会计的确认和计量问题研究

目录
摘要................................................................ 1
关键词.............................................................. 1
Abstract............................................................ 1
Key words............................................................1
一、引言 .1
二、文献综述 2
三、人力资源会计的内涵及特点....................................... 3
(一)人力资源会计的基本内涵........................................... 3
1、人力资源会计的定义.......................... .....................3
2、人力资源会计研究的内容.......................... ..................3
(二)人力资源会计的特点...................................... ..... .. 3
(1)核算对象.............................................. ........ ..3
(2)计量单位丰富化................................................... 4
(3)会计特征的差异化................................................. 4 四、人力资源会计确认的依据和再确认问题................................
(一)人力资源确认的依据. ............................ *好棒文|www.hbsrm.com +Q: #351916072# 
... ..............4
1、资本要素的稀有性....... ............................ .............4
2、确认的具体依据.................................................. 4
(二)从各方个方面人力资源问题......................................... 4
1、认定资产的标准方面................................................4
2、无形资产范畴方面...................................................4
3、人力资产支出方面...................................................4
(三)人力资源会计的再确认............................................ .4
(1)资产负责表................................................... ....5
(2)利润表................................................... ........5
(3)现金流量表................................................... ....5
五、人力资源会计计量的成本法和价值法.................................6
1、成本法................................................... ........6
(1)历史成本法................................................... ....6
(2)重置成本法................................................... ....6
(3)机会成本法.............................................. ........ 7
1、价值法.............................................. ........ ....7
(1)货币性计量模式.............................................. .....7
(2)非货币计量模式.............................................. .....7

版权保护: 本文由 hbsrm.com编辑，转载请保留链接: www.hbsrm.com/jmgl/kjx/1079.html