內(nèi)容提要
人力資源會(huì)計(jì)是會(huì)計(jì)學(xué)科的一個(gè)嶄新分支，目前正處于試驗(yàn)階段。在我國(guó)
其研究始于80年代初，至今還未形成一套完整的理論體系和核算體系。以酒店
為對(duì)象系統(tǒng)地進(jìn)行人力資源會(huì)計(jì)研究，在國(guó)內(nèi)外尚未見專題研究成果。
本文以酒店人力資源的會(huì)計(jì)管理問題為論題，從管理會(huì)計(jì)的角度探討酒店
人力資源的價(jià)值運(yùn)動(dòng)及作用。全文共分四章。第一章，酒店人力資源會(huì)計(jì)概論。
簡(jiǎn)要介紹酒店人力資源會(huì)計(jì)的基本內(nèi)涵、對(duì)象、任務(wù)、作用和研究方法。第二章，
酒店人力資源會(huì)計(jì)核算模式。針對(duì)酒店人力資源會(huì)計(jì)確認(rèn)的基本前提條件，闡
述了酒店人力資源會(huì)計(jì)特有原則。根據(jù)酒店人力資源會(huì)計(jì)計(jì)量的特殊性，論述
了相應(yīng)的計(jì)量方法及其體系。第三章，酒店人力資源會(huì)計(jì)信息披露。對(duì)酒店人力
資源會(huì)計(jì)信息的披露方式進(jìn)行了初步設(shè)計(jì)，并論及信息披露的質(zhì)量要求。第四
章，酒店人力資源會(huì)計(jì)的應(yīng)用問題。從酒店人力資源會(huì)計(jì)管理的角度，探討了酒
店人力資源會(huì)計(jì)預(yù)測(cè)與決策、以及激勵(lì)在酒店人力資源的價(jià)值運(yùn)動(dòng)過(guò)程中的管
理作用。
〔關(guān)鍵詞〕:酒店人力資源核算模式信息披露管理
Abstract
引盲·································································
第一章酒店人力資派會(huì)計(jì)概論································
1.1人力資源會(huì)計(jì)概念······································
1.2酒店人力資源會(huì)計(jì)的基本內(nèi)涵·······················
1.3酒店人力資源會(huì)計(jì)的對(duì)象和任務(wù)····················
1.4酒店人力資源會(huì)計(jì)的作用·····························
1.5酒店人力資源會(huì)計(jì)的研究方法·····················
第二章酒店人力資源會(huì)計(jì)核算模式····························
2.1酒店人力資源會(huì)計(jì)的確認(rèn)基礎(chǔ)······················
2.2酒店人力資源會(huì)計(jì)的計(jì)t認(rèn)識(shí)······················
2.3酒店人力資源會(huì)計(jì)的方法體系······················
第三章酒店人力資派會(huì)計(jì)信息披耳····························
3.1酒店人力資源會(huì)計(jì)信息及其使用者················
3.2酒店人力資源會(huì)計(jì)信息披露方式···················
3.3酒店人力資源會(huì)計(jì)信息披露的質(zhì)t要求··········
第四章酒店人力資派會(huì)計(jì)的應(yīng)用問題·························
4.1酒店人力資源會(huì)計(jì)預(yù)測(cè)·······························
4.2酒店人力資源會(huì)計(jì)決策-·······························
4.3酒店人力資源會(huì)計(jì)與激勵(lì)問題······················
主要參考文獻(xiàn)··························································
謝辭································································