Study On Human Resource Management Accounting

This paper studies the Human Resources Management Accounting, a new branch of Management Accounting. It is brought up at the basic of Human Resources Accounting and Management Accounting.Human Resources Accounting came into being in the middle of the last century in America, then popularized in Western Europe, Japan and so on. We began to research it latterly. Now it has formed a series of theories, from many basic conceptions, measurement models of human resources' cost and valve to account processing, but still existing some disagreements. Belonging to Finical Accounting or Management Accounting is one of them. In this paper, the author thinks that it should be a new branch of Management Accounting after analyzed the character of human resources and the flaw of belonging to Finical Accounting.In this paper, the author applies Human Resources Accounting into human resources management and structures the contents of Human Resources Accounting combining Management Accounting theory, including human resources estimation and decision, responsibility accounting, and gives some advice on how to publish the information of human resources. It is a meaningful way to achieve quantitative analysis, improve human resources management level and increase investment efficiency and results.This paper is organized as following:In chapter 1~2 describe the Human Resources Accounting Theory, including its theories foundation, historical background and development process. Then analyze the drawbacks of them and bring up the point, the Human Resources Management Accounting. The chapter 3—5 are the emphases of this paper, discuss deeply some important contents of the Human Resources Management Accounting and how to apply them to the practice of human resources management. The chapter 6 discusses how to publish the information of human resources.