The Thinking And The Actual Case Analasying Of Human Resoure Accouting Method

With the development of the society, the content of the traditional accounting hasn't met the need of the internal management and the external management of the modern enterprise. Specially, because of the extensive using of the management ideal, namely "human is the first factor", it is the urgent problem for many companies to create a new method of accounting used in evaluating and management of human resource. It is why human resource accounting is developed rapidly.In the thesis, the development history of human resource accounting shall be reviewed. The kinds and the advantages and disadvantages of the existing schools of human resource accounting shall be discussed. Meanwhile, the situation and issue of the Chinese human resource accounting shall be analyzed. A new method of human resource accounting , the central part of the thesis, namely "integrated pay surplus value" , shall be put forward. This new method has considered the actual situation in China and concluded the advantage of the existing human resource accounting. The first step of the new method is calculating of the exchange value and surplus value respectively, then the added amount of this two value is the value of human resource. Meanwhile, the method of concrete accounting dealing and financial reports mode also be discussed.Human resource accounting is a new branch in accounting area. It becomes more and more important for the role of human resource accounting in management at the age of industrial economy substituted by knowledge economy. It can be predicted that human resource accounting shall be important content of accounting, and play a key role in social development.