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Research Of Manpower Resource Value Account Means

Posted on:2004-12-27Degree:DoctorType:Dissertation
Country:ChinaCandidate:P LiuFull Text:PDF
GTID:1116360095455503Subject:Forestry Economics and Management
Abstract/Summary:PDF Full Text Request
The new technology revolution around the world promotes human society to the knowledge economy age from industry economy age. Thereby the competition in the world has turned to human resource competition from natural and capital resource competition. So the account contents about human resource has been the necessary information for the relative man decision-makingThe account contents of human resource are mainly departed into two parts now: cost account and value account. The reason of human resource accountancy not applied widely is the difficulty of accounting about the value of human resouce. The problem of human resource accounting is the key to deciding whether human resource is viable and maneuverable. The evaluation of human resource value is the most pivotal step in the period of actualizing human resource accountancy.The researching of human resource value accounting means in China is still in a rising moment and without mature theory system. And it is very little that the actual application of the principle using in enterprises in China. Although some theory models have illumination for our human resource value accounting, we can't copy completely for the reason of the situation and system of our country. But along with our economy developing more quickly and the function of human resource bringing into play more outstanding, we require human resource value accounting urgently. So it is a necessary and important job that founding a set of scientific and orbicular human resource value and accountancy accounting system. This thesis systemic researched for human resource accounting modes on the base of above contents.In this thesis, the author brings forwards enterprise output cost means and benefit means on the base of concluding and analyzing traditional human resource value accounting modes. In cost account means, the author regard cost arise sum as the input of human resource, so departing a part of benefit as human resource value. The means attaches importance on not only cost but also benefit; give attention to input and output at one time, different from the past accounting human resource value just based on cost. With this method, the data is easy to accumulate and evaluating is easy to operate. And the benefit means is regard excess benefit as the base of benefit value and not consider cost input. The value of human resource is accounting on the base of excess benefit with some adjustment. Also the benefit means is divided to three means, production function means, benefit distribution means and finance account means. Production function means use the reference of Douglas production function theory, deepening Solor allowance means, bringing forward the accounting mode of separating human resource benefit from"remaining value". Benefit distribution means is on the base of commerce credit standing value, is the account means of back ratiocinate human resource value after accounting material resource benefit; finance account means is according to tradition benefit accounting program, accounting enterprise human resource income, then accounting human resource benefit in reason through compare income and cost, so the human resource value is the value accountedand adjusted in reason by the three means. In conclusion, cost means and benefit means is account human resource benefit from different points of view, on this base and combining qualitative analysis accounting enterprise general human resource value.The human resource values of man or group are different for their different effect to the enterprise benefit. So the author designs the account means with three classes, senior manager, common manager and worker, according to actual condition in Chinese enterprises. Account the value of human resource in different classes gives prominence to the relationship of human resource diathesis and enterprise benefit. It conforms to the principle of more working making more gain and offer principle gist and operation measure to actualizing human resource valve account.In the process of acco...
Keywords/Search Tags:Human resource, Human resource value, Human resource benefit
PDF Full Text Request
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