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The Research On Human Resource Accounting Measurement

Posted on:2006-09-03Degree:MasterType:Thesis
Country:ChinaCandidate:L H ChenFull Text:PDF
GTID:2156360152470670Subject:Accounting
Abstract/Summary:PDF Full Text Request
The twenty-first century is a new century in which intellectual economy is developing impetuously. With development of market economy and globalization Competition in many fields is getting fiercely. The decisive key resources changes from material capital and real estate into human resource with knowledge and skills. However human resource has not been considered as an vital factor in the management information system. In the intellectual economy, traditional accounting theory and methods can't meet new managers' needs of financial information in some way. In other word, traditional financial accounting system meets with new challenge. Some practical problems such as human resource valuation cann't be perfectly solved in the present accounting system. Therefore, the research on the accounting system based on the valuation of human resource is of great significance in the knowledge economy.In order to meet the practical need, first above all, the paper illustrates the economic environment which human resource accounting rooted from and the recent development of human resource. Secondly, the paper introduces some basic theories about human resource accounting, and focuses on human resource cost accounting, human resource value accounting. Finally, it explores the human resource accounting mode fit to be applied to national enterprises and the future development of human resource accounting.In fact, human resource accounting mode needs further discussing and researching. The practice and application of human resource accounting has been developing. With the enrichment of modern economy theory and with the development of capital market and stock market, The research on human resource accounting has great important effect on the development and perfection of accounting system.
Keywords/Search Tags:human resource, human resource cost accounting, human resource value accounting, human resource accounting mode
PDF Full Text Request
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