Study On Human Resource Accounting

Human resource is the most vigorous economic resources of the enterprise. Humanresource accounting, taking human resources as its studying aim, is a new branch in thefield of accounting study, and is getting more and more important. The coming of theknowledge economy time develops the human resource accounting. How to spread itstheory based on our reality and develop its confirmation, the calculation, the businessaccounting, the report and etc. are the questions waiting to solve. This paper, based on the research findings home and abroad, gives a completeinterpretation of the basic theory of the human resource accounting and shows theauthor's humble opinions to the controversial questions in this field in order to establisha set of practical accounting system of the human resource accounting. There are 6 parts in the paper: Part one, the basic theory, puts forward the essence of the human resourceaccounting by explaining the basic meaning: The essence of the human resourceaccounting is the management of the values of the human resources; the foundation ofthe human resource accounting is its industrialization. the aim of the human resources isto provide the information for the enterprises and so on. Part two, Part three, Part four and Part five respectively study the problems ofconformation, calculation, record and report. It further discusses the conformingstandard to the factors of human resource accounting and the conforming types of thehuman capitals, explores the styles of the calculation, puts forward the distributingmode of the human resource owners, develops its field, enriches the accounting contentsand the subjects of accountants and introduces the contents and the ways of the report. Part six provides the systematic design of the human resource accounting, whichshows the practical examination to the accounting from the business of the accountant,the report forms and the design.