Study Of Human Resource Accounting Measurement Issues

Human resource accountant (HRA) is a measuring procedure and method to measure the data of human resource, whose object is to provide the enterprises and the outsiders concerned with the changing information of enterprises' human resource. With the developing of Knowledge Economy, knowledge has been productized, which needs HRA badly. However, it is unsatisfactory for the adoption of HRA in practice. One of the main reasons is that it is difficult to measure the human resource.This paper is focused on the measuring methods of human resource and contains six sections, which are the developement of HRA, the significances, current situation and difficulties of reaserch for HRA in China, the two premises of measuring human resource, the fundamental theories of measuring human resource, the practical choice of measuring methods of human resource asset & the practical choice of measuring methods of human resource income. In the course of discussion, the sections 1 to 4 are discussed in brief and the last two sections are discussed in detail.In this paper, the author compares various measuring methods considering the fundamental theories of measure and the current situation of China. Then the author chooses the reasonable methods to measure human resource asset and human resource income based on the compare, which is benefit for the adoption of HRA in China.