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Research On The Theory And Method Of Human Resource Accounting

Posted on:2004-01-26Degree:MasterType:Thesis
Country:ChinaCandidate:H L KouFull Text:PDF
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The twenty-first century is a new century in which intellectual economy will develop impetuously. The developing rule of this century is that knowledge employs capital and intellectual employs capitalist. Human resource is elaborating more and more important function in the social improvement and economical increase because it is the most important resource to social and enterprise development. However, if we want to elaborate and use the value of human resource more extensively, the question of scientific management and rational confirmation must be solved first.Many scholars have pay attention to the theory research on human resource accounting in recent years. And human resource accounting has also obtained much advancement in practical aspect. But it didn't sped quickly as it appeared from its process of emergence and development. The main reason is that the theory system of human resource accounting hasn't established perfectly and the practical condition hasn't developed completely.This paper will make a systematize theory research on present conditions of human resource accounting in our present country. It makes a systematize theory research from five main aspects on human resource theory system. From the solution of confirmation, measure and report, the writer want to help the human resource accounting of our country separate from tradition and go to normality.The first chapter initiates the emergence and development of human resource accounting from the emergence and development of human capital because the foundation and development of human capital is the theory base of the emergence of human resource accounting. Then the paper gets the social necessity of human resource accounting emergence from the relation between human capital and human resource accounting.The second chapter elaborates the basic theory knowledge of human resource accounting. The paper introduces some basic concepts about human resource accounting such as human resource, human assets and human capital etc. firstly. Then using these basic concepts founds concepts frame of human resource accounting system and defines the characteristic, object, objective, subject and hypothesis and so on.The third chapter and the fourth chapter explore the method of specific confirmation and accounting, because they are the premise of accounting. This paper standards the system and demonstrates the operating rules from two aspects, which are the cost of human resource and the value of human resource.The fifth chapter designs a set of human resource accounting system to present difficulty which will take convenience to the organizations that attach importance to human resource accounting.
Keywords/Search Tags:human resource, human assets, human capital, human, resource accounting
PDF Full Text Request
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