The Study On Human Resource Accounting

The twenty-first century is a new century in which intellectual economy will develop impetuously. Competition in all fields is turning deeply with marketing and globalization. Talents not material capital and earth are key to the success in competition but in contrast, not reflected in the management information system as an important accounting factor. At the same time, with intellectual economy century coming, traditional accounting theory and methods can't fit information users' needs in many ways. Traditional financial accounting meets with new challenge. We are now challenged by problems in the reality, which should be solved as soon as possible. Therefore, how to set up an accounting model based on humanism to respond to the knowledge economy is of great significance.According to the need of reality and development, in this article I will illustrate the economic environment human resource accounting roots, its theoretical foundation and its development, introduce some basic theories about human resource accounting (HRA), and the focus will be human resource cost accounting, human resource value accounting, human resource equity accounting, finally, introduce actuality and study the future of HRA.Human resource accounting has its limitations. With the enrichment of modern economic theory, with the development of capital market and stock market, with the perfect of law, we believe that with the help of progress in economic theory and accounting method, human resource accounting will be improved and developed, HRA will be the mainstream of future accounting.