The Studying On The Measurement Of Human Resource Accounting

Entering the knowledge-based economy, as a resource, human is valued increasingly, especially in our country, as a country of large population, human resource is a very important resource, so the importance of human resource accounting appears. But the chief reason that the human resource accounting hasn't been applied widely is the difficulties of the measurement of human resource accounting. So, this paper discusses something about the measurement of human resource accounting. First, discuss simply the basic content of human resource accounting, such as: emergency, development, definition, affirmation and so on. Secondly, discuss chiefly something about the measurement of human resource accounting, divide the human resource accounting into human resource cost accounting, human resource value accounting, labor rights accounting, and then discuss the content, method and calculating. And at the same time, according to the actual situation, raise the difficulties that the measurement faces and the solutions, and then frame the appliance of human resource accounting in Hangang. At last, discuss the certainty of implement of the human resource accounting in our country.