Research Of Human Resource Accounting System In China

With the staging of knowledge economy, human resource (HR) is evolving into the original power for society progress. Competition among enterprises relies on human intelligence. Such will request enterprises to improve HR management - the essential of which is the self-governing of human being, on objectivity and personality.This thesis is to provide a constructive and effective means to implement HR accounting, which combines HR management and conventional accounting method. And the target is to fulfill the requirement of accounting object on HR assessment, within the frame of up-to-date accounting system, by re-constructing accounting infrastructure.The thesis analyses the importance of HR accounting in current accounting system and builds a model for systemization as well. With the state-of-art achievement of research, this article raises a practical method to implement HR accounting in China at present, on the theory of HR cost accounting, financial accounting and management accounting.