A Study Of Monetary Calculation On Human Resource Value Accounting

Human Resource Accounting (I-IRA) is a branch of Accounting and sprang up at the middle period of last century. HRA has attracted all accounting experts?attention worldwide because it has showed great economic power and bright future in this Knowledgeable Economy Era. Human Resource Value Accounting (l]RVA), an important portion of I-IRA. now is at the stage of theories discussion. There are still many problems to be solved in both the theories and the practice. The calculation of the I]RVA has its own important meaning because it proffer the possibility for HRA抯 calculation, provide the referenced materials for the Nation抯 macroscopicai domination, offer the calculating foundation for the investment of human resources. The thesis analyses and elaborates the meaning, the handling possibility, the pertinent theories and the calculating models and the models especially in Socialistic Marketing Economy. The thesis also presents new viewpoints and new VIRVA calculating models, which has enriched the theory of HRVA.