The Discussion To The Human Resource Accounting

The research to the human resource accounting began with the fifties of the 20th century. After half a century of development, the human resource accounting has aroused the attention from more and more people, and has already become an important branch of accounting.This text has carried on the discussion to the relevant issue of human resource accounting, it is mainly divided into four parts: The first part, it is the introduction. It mainly explains the research background of the human resource accounting, the research meaning of the human resource accounting and the design and the new opinion of this text; The Second part, it is the human resource accounting's basic theories .It mainly includes the relevant concepts of the human resource accounting, the basic assumption of the human resource accounting and the human resource accounting' s goal; The third part, it is the research mode of the human resource accounting now. It mainly discusses the relevant problems of the human resource cost accounting, the human resource value accounting and the human resource rights accounting, and has carried on simple comparative analysis to these three kinds of research modes; The fourth part, it is the second cognition of the human resource accounting. Proceeding from confirmation angle of the human resource accounting, the confirmation of the human resource accounting is divided into three stages, namely initial confirmation, reconfirmation and terminal confirmation. Combining thecharacteristic of human resource at the same time, it analyses the questions of revaluation and amortization of the human resource value during the course of reconfirmation. As to the measurement of the human resource, I think that it is the continuity of the confirmation, so long as the confirmation of the human resource has been solved, it is theoretically only a time problem to solve the measurement and the report of the human resource.The theoretical research to the human resource accounting has never stopped, but the application of the human resource accounting in the practice has been popularized. In the fourth part of this text, I try to proceed with the confirmation of the human resource, put forward the difficulties that might be met in the confirmation of the human resource, and some corresponding settlement methods. Though it does not solve directly the problem of the measurement of the human resource that has been perplexing people all the time, 1 hope there is the enlightenment to settle this problem.